Conditional conservatism and persistence of accrual components

Business & Economics

• Accruals 98%
• Conservatism 94%
• Persistence 85%
• Managers 19%
• Accounting Conservatism 13%
• Financial Analysts 11%
• Discretion 10%
• News 8%
• Capital Markets 8%
• Analysts 8%

Social Sciences

• conservatism 100%
• persistence 81%
• manager 32%
• capital market 30%
• firm 18%
• news 17%
• efficiency 16%
• evidence 9%

Engineering & Materials Science

• Managers 78%
• Financial markets 55%