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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Citations

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Cited by:

  1. Chun Yu Mak & Norman Strong & Martin Walker, 2011. "Conditional Earnings Conservatism and Corporate Refocusing Activities," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1041-1082, September.
  2. Mary E. Barth, 2018. "The Future of Financial Reporting: Insights from Research," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 66-78, March.
  3. Jinhan Pae, 2007. "Unexpected Accruals and Conditional Accounting Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 681-704, June.
  4. Hsieh, Chia-Chun & Ma, Zhiming & Novoselov, Kirill E., 2019. "Accounting conservatism, business strategy, and ambiguity," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 41-55.
  5. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
  6. Wei Jiang & Yun Shen, 2009. ""Discussion of" Scale Effects in Capital Markets-Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3-4), pages 289-296.
  7. Kryzanowski, Lawrence & Mohsni, Sana, 2015. "Earnings forecasts and idiosyncratic volatilities," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 107-123.
  8. Hanni Liu & Harrison Liu & Jennifer Yin, 2023. "The impact of clawback provisions on executive cash compensation," Review of Quantitative Finance and Accounting, Springer, vol. 61(1), pages 35-62, July.
  9. Niclas Andrén & Håkan Jankensgård, 2020. "Disappearing investment‐cash flow sensitivities: Earnings have not become a worse proxy for cash flow," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(5-6), pages 760-785, May.
  10. Jeremiah Green & Henock Louis & Jalal Sani, 2022. "Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1551-1582, September.
  11. Fields, L. Paige & Gupta, Manu & Wilkins, Mike & Zhang, Shage, 2018. "Refinancing pressure and earnings management: Evidence from changes in short-term debt and discretionary accruals," Finance Research Letters, Elsevier, vol. 25(C), pages 62-68.
  12. Ricardo Lopes Cardoso & Rodrigo de Oliveira Leite & André Carlos Busanelli de Aquino, 2023. "Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(02), pages 1-31, June.
  13. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 815-840.
  14. Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022. "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 285-304.
  15. Bill Rees, 2004. "Discussion of The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 149-165, January.
  16. Naveed Razzaq, Zhang Rui, 2018. "Does Conditional Conservatism affect the Cost of Capital? Evidence from China," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(1), pages 57-70, March.
  17. Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
  18. Khan, Mozaffar & Watts, Ross L., 2009. "Estimation and empirical properties of a firm-year measure of accounting conservatism," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 132-150, December.
  19. Rajgopal, Shiva & Venkatachalam, Mohan, 2011. "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 1-20.
  20. Chi, Wuchun & Wang, Chenchin, 2010. "Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders," The International Journal of Accounting, Elsevier, vol. 45(4), pages 465-489, December.
  21. Nikola Petrovic & Stuart Manson & Jerry Coakley, 2009. "Does Volatility Improve UK Earnings Forecasts?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1148-1179, November.
  22. Beatty, Anne & Weber, Joseph & Yu, Jeff Jiewei, 2008. "Conservatism and Debt," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 154-174, August.
  23. Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
  24. Wei Jiang & Yun Shen, 2009. "Discussion of Scale Effects in Capital Markets‐Based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 289-296, April.
  25. Ji‐Woong Chung & Boochun Jung & Duri Park, 2020. "Has the value of cash increased over time?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2263-2299, September.
  26. Alireza Vafaei & Kamran Ahmed & Paul Mather, 2015. "Board Diversity and Financial Performance in the Top 500 Australian Firms," Australian Accounting Review, CPA Australia, vol. 25(4), pages 413-427, December.
  27. Zhang, Jieying, 2008. "The contracting benefits of accounting conservatism to lenders and borrowers," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 27-54, March.
  28. Nera Marinda Machdar & Adler Haymans Manurung D. R. M & Etty Murwaningsari, 2017. "The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company's Performance and Information Asymmetry as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 309-318.
  29. Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
  30. Carel Huijgen & Martien Lubberink, 2005. "Earnings Conservatism, Litigation and Contracting: The Case of Cross‐Listed Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1275-1309, September.
  31. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2014. "Accounting conservatism quality of accounting information and crash risk of stock prices," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 120-137.
  32. William H. Beaver & Maureen F. McNichols & Zach Z. Wang, 2018. "The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior," Review of Accounting Studies, Springer, vol. 23(1), pages 95-135, March.
  33. Karel Janda, 2019. "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 69(1), pages 37-75, February.
  34. Siregar, Budi Gautama & Lubis, Ade Fatma & Maksum, Azhar & Fachrudin, Fachrudin, 2018. "Analysis of Corporate Social Responsibility, Default Risk and Conservatism Effect to Earning Management with Good Corporate Governance as Moderating Variable in Manufacturing Company Whose Shares Inco," MPRA Paper 87760, University Library of Munich, Germany, revised Mar 2018.
  35. Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
  36. Simon Ho & Annie Li & Kinsun Tam & Feida Zhang, 2015. "CEO Gender, Ethical Leadership, and Accounting Conservatism," Journal of Business Ethics, Springer, vol. 127(2), pages 351-370, March.
  37. Sebastian Kronenberger & Volker Laux, 2022. "Conservative Accounting, Audit Quality, and Litigation," Management Science, INFORMS, vol. 68(3), pages 2349-2362, March.
  38. Aier, Jagadison K., 2013. "Insider trading in loss firms," Advances in accounting, Elsevier, vol. 29(1), pages 12-26.
  39. Jingjing Xu, 2021. "Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China," Australian Accounting Review, CPA Australia, vol. 31(1), pages 9-21, March.
  40. Roychowdhury, Sugata & Watts, Ross L., 2007. "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 2-31, September.
  41. Ahmed, Anwer S. & Duellman, Scott, 2007. "Accounting conservatism and board of director characteristics: An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 411-437, July.
  42. Ivana Raonic & Stuart McLeay & Ioannis Asimakopoulos, 2004. "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1‐2), pages 115-148, January.
  43. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
  44. Hashem Valipour & Mostafa Sohouli Vahed, 2017. "Reviewing Conservative Relationship between Accounting and Corporate Governance Mechanisms," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(6), pages 172-172, May.
  45. Jin, Dawei & Wang, Haizhi & Wang, Peng & Yin, Desheng, 2016. "Social trust and foreign ownership: Evidence from qualified foreign institutional investors in China," Journal of Financial Stability, Elsevier, vol. 23(C), pages 1-14.
  46. Sung S. Kwon & Jennifer Yin & Gordian A. Ndubizu, 2019. "Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes," Review of Quantitative Finance and Accounting, Springer, vol. 53(3), pages 845-869, October.
  47. Krishnan, Gopal V. & Zhang, Jing, 2022. "Principles-based standards and conditional accounting conservatism," Advances in accounting, Elsevier, vol. 58(C).
  48. Ryan Ball & Robert M. Bushman & Florin P. Vasvari, 2008. "The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 247-287, May.
  49. Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
  50. Scott B. Jackson & Xiaotao (Kelvin) Liu, 2010. "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 565-601, June.
  51. Juan Manuel Garcia Lara & Araceli Mora, 2004. "Balance sheet versus earnings conservatism in Europe," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 261-292.
  52. Anis Ben Amar & Islem Turki, 2022. "Temporal Evidence on Threshold Hierarchy Based on Accruals and Real Earnings Management: Evidence from France And The US," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(3), pages 373-396, September.
  53. Amneh Hamad* & Mohammad AL-Momani & Hamzah Al-Mawali, 2019. "Does Accounting Conservatism Mitigate the Operating Cash Flows Downside Risk?," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(2), pages 472-483, 02-2019.
  54. Le, Quyen & Vafaei, Alireza & Ahmed, Kamran & Kutubi, Shawgat, 2022. "Independent directors' reputation incentives and firm performance – an Australian perspective," Pacific-Basin Finance Journal, Elsevier, vol. 72(C).
  55. Tri Tri Nguyen & Chau Minh Duong & Nguyet Thi Minh Nguyen & Hung Quang Bui, 2020. "Accounting conservatism and banking expertise on board of directors," Review of Quantitative Finance and Accounting, Springer, vol. 55(2), pages 501-539, August.
  56. Chang, Che-Chia & Kao, Li-Han & Chen, Hsin-Yu, 2018. "How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 47-64.
  57. Dichev, Ilia D. & Tang, Vicki Wei, 2009. "Earnings volatility and earnings predictability," Journal of Accounting and Economics, Elsevier, vol. 47(1-2), pages 160-181, March.
  58. Hanaa A. El-Habashy, 2021. "The Impact of Accounting Conservatism on Corporate Performance Indicators in Egypt," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(10), pages 1-1, July.
  59. Ramalingegowda, Santhosh & Yu, Yong, 2012. "Institutional ownership and conservatism," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 98-114.
  60. Gopal Krishnan & Linda Parsons, 2008. "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality," Journal of Business Ethics, Springer, vol. 78(1), pages 65-76, March.
  61. Hai Wu, 2017. "Probability of loss reversal in Australia," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 560-582, November.
  62. Rahimah Mohamed Yunos Author_Email: rahim221@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Syahrul Ahmar Ahmad, 2011. "Inside Concentrated Owners, Board Of Directors And Accounting Conservatism," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-053-178, Conference Master Resources.
  63. García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
  64. Daouk, Hazem & Lee, Charles M.C. & Ng, David, 2006. "Capital market governance: How do security laws affect market performance?," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 560-593, June.
  65. Joos, Peter R. & Plesko, George A., 2003. "Reporting Conservatism, Loss Reversals, and Earnings-based Valuation," Working papers 4262-02, Massachusetts Institute of Technology (MIT), Sloan School of Management.
  66. Gehan A. Mousa, 2014. "The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 210-220, October.
  67. Nallareddy, Suresh & Sethuraman, Mani & Venkatachalam, Mohan, 2020. "Changes in accrual properties and operating environment: Implications for cash flow predictability," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  68. Judson Caskey & Kyle Peterson, 2014. "Conservatism measures that control for the effects of economic rents on stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 731-756, May.
  69. Deng, Kebin & Hu, Fang & Tian, Gary Gang & Zhong, Ziying, 2022. "Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  70. Bryan, David B. & Mason, Terry W., 2020. "Earnings volatility and audit report lag," Advances in accounting, Elsevier, vol. 51(C).
  71. Xu Li, 2011. "Behavioral theories and the pricing of IPOs’ discretionary current accruals," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 87-104, July.
  72. Li, Sihai & Wu, Huiying & Zhang, Jian & Chand, Parmod, 2018. "Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 32-44.
  73. Chung, Hyeesoo H. & Wynn, Jinyoung P., 2008. "Managerial legal liability coverage and earnings conservatism," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 135-153, September.
  74. Pakamas Srichoke & Georgios Georgakopoulos & Alexandros Sikalidis & Athina Sotiropoulou, 2021. "Corporate Governance, CEO Compensation and accounting conservatism," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 14(1), pages 80-95, June.
  75. Dea¡¯a Al-Deen Omar Al-Sraheen & Faudziah Hanim Fadzil & Syed Soffian Bin Syed Ismail, 2014. "Does Corporate Governance Matter? Evidence from Accounting Conservatism Practices among Jordanian Listed Companies," International Journal of Learning and Development, Macrothink Institute, vol. 4(4), pages 64-80, December.
  76. Thomas R. Loy & Sven Hartlieb, 2018. "Have estimates of cost stickiness changed across listing cohorts?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 161-181, August.
  77. Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2017. "The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 221-245.
  78. Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
  79. Carlo D'Augusta & Matthew D. DeAngelis, 2020. "Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2287-2318, December.
  80. Cheng Lai & Meiting Lu & Yaowen Shan, 2013. "Has Australian financial reporting become more conservative over time?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 731-761, September.
  81. William Bradford & Chao Chen & Song Zhu, 2017. "Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China," European Financial Management, European Financial Management Association, vol. 23(3), pages 376-414, June.
  82. Thomas Hemmer & Eva Labro, 2008. "On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1209-1240, December.
  83. Xiaodong Xu & Xia Wang & Nina Han, 2012. "Accounting conservatism, ultimate ownership and investment efficiency," China Finance Review International, Emerald Group Publishing Limited, vol. 2(1), pages 53-77, January.
  84. Robert Kieschnick & Wenyun Shi, 2021. "Nonstationarity in the relationship between corporate governance and accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(3-4), pages 463-497, March.
  85. Minjung Kang & Ho-Young Lee & Myungsoo Son & Michael Stein, 2017. "The association between human resource investment by audit firms and their audit quality," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(3-4), pages 249-271, October.
  86. David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9‐10), pages 1041-1058, November.
  87. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
  88. José A. C. Moreira & Peter F. Pope, 2007. "Earnings Management to Avoid Losses: a cost of debt explanation," CEF.UP Working Papers 0704, Universidade do Porto, Faculdade de Economia do Porto.
  89. Akinobu Shuto & Tomomi Takada, 2010. "Managerial Ownership and Accounting Conservatism in Japan: A Test of Management Entrenchment Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 815-840, July.
  90. Gina Cavalier-Rosa & Samuel L. Tiras, 2013. "Brazil’s adoption of IFRS: fertile ground for examining earnings management," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 133-146, October.
  91. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
  92. Ruch, George W. & Taylor, Gary, 2015. "Accounting conservatism: A review of the literature," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 17-38.
  93. Chung, Y. Peter & Hong, Hyun A. & Kim, S. Thomas, 2019. "What causes the asymmetric correlation in stock returns?," Journal of Empirical Finance, Elsevier, vol. 54(C), pages 190-212.
  94. Feng Gu & Baruch Lev & Chenqi Zhu, 2023. "All losses are not alike: Real versus accounting-driven reported losses," Review of Accounting Studies, Springer, vol. 28(3), pages 1141-1189, September.
  95. Gopal V. Krishnan, 2005. "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 165-193, March.
  96. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
  97. Shadi Farshadfar & Reza M. Monem, 2019. "Further evidence of the relationship between accruals and future cash flows," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 143-176, March.
  98. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2009. "Value relevance of conservative and non-conservative accounting information," The International Journal of Accounting, Elsevier, vol. 44(3), pages 219-238, September.
  99. Dafydd Mali & Hyoung‐joo Lim, 2018. "Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea," Australian Accounting Review, CPA Australia, vol. 28(3), pages 446-463, September.
  100. Qiang Kang & Qiao Liu & Rong Qi, 2010. "Predicting Stock Market Returns with Aggregate Discretionary Accruals," Journal of Accounting Research, Wiley Blackwell, vol. 48(4), pages 815-858, September.
  101. Čičak Josip & Vašiček Davor, 2019. "Determining the Level of Accounting Conservatism through the Fuzzy Logic System," Business Systems Research, Sciendo, vol. 10(1), pages 88-101, April.
  102. Chen-Yin Kuo, 2018. "Does Accounting Conservatism Reduce Default Risk? Evidence from Taiwan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 227-242.
  103. Sonu, Catherine Heyjung, 2022. "Information quality and IPO underpricing: The role of underwriter pricing and allocation powers," Pacific-Basin Finance Journal, Elsevier, vol. 75(C).
  104. Caitlin Ruddock & Sarah J. Taylor & Stephen L. Taylor, 2006. "Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 701-746, September.
  105. Leonor Fernandes Ferreira & Juan Manuel García Lara & Tiago Gonçalves, 2007. "Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 11(spe2), pages 163-188.
  106. Maha Khalifa & Hakim Ben Othman, 2015. "The effect of conservatism on cost of capital: MENA evidence," Applied Economics, Taylor & Francis Journals, vol. 47(1), pages 71-87, January.
  107. Lin, Z. Jun & Tian, Zhimin, 2012. "Accounting conservatism and IPO underpricing: China evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 127-144.
  108. Juan Manuel García Lara & Beatriz García Osma & Araceli Mora, 2005. "The Effect of Earnings Management on the Asymmetric Timeliness of Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 691-726, April.
  109. Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios, 2021. "Accounting conservatism and corporate social responsibility," The British Accounting Review, Elsevier, vol. 53(4).
  110. Bhattacharya, Utpal & Daouk, Hazem & Welker, Michael, 2003. "The World Price of Earnings Opacity," Working Papers 127185, Cornell University, Department of Applied Economics and Management.
  111. Bill Rees, 2004. ""Discussion of "The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(1-2), pages 149-165.
  112. Edith Leung & David Veenman, 2018. "Non‐GAAP Earnings Disclosure in Loss Firms," Journal of Accounting Research, Wiley Blackwell, vol. 56(4), pages 1083-1137, September.
  113. Michelle Hanlon & Edward L. Maydew & Daniel Saavedra, 2017. "The taxman cometh: Does tax uncertainty affect corporate cash holdings?," Review of Accounting Studies, Springer, vol. 22(3), pages 1198-1228, September.
  114. Mohammad Hamed Khan Mohammadi & Forough Heyrani & Nezam Golestani, 2013. "Impact of Conservatism on the Accounting Information Quality and Decision Making of the Shareholders and the Firms Listed on the Tehran Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 186-197, July.
  115. Chang, Eric C. & Dong, Sen, 2006. "Idiosyncratic volatility, fundamentals, and institutional herding: Evidence from the Japanese stock market," Pacific-Basin Finance Journal, Elsevier, vol. 14(2), pages 135-154, April.
  116. Jorgensen, Bjorn & Li, Jing & Sadka, Gil, 2012. "Earnings dispersion and aggregate stock returns," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 1-20.
  117. Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015. "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 161-178, June.
  118. Richard Chung & Michael Firth & Jeong-Bon Kim, 2003. "Auditor conservatism and reported earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 19-32.
  119. Arikan, Mazhar & Kara, Mehmet & Masli, Adi & Xi, Yaoyi, 2023. "Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  120. José A. C. Moreira & Peter F. Pope, 2007. "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CEF.UP Working Papers 0703, Universidade do Porto, Faculdade de Economia do Porto.
  121. Urooj Khan & Alvis K. Lo, 2019. "Bank Lending Standards and Borrower Accounting Conservatism," Management Science, INFORMS, vol. 65(11), pages 5337-5359, November.
  122. Anwer S. Ahmed & Scott Duellman, 2013. "Managerial Overconfidence and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 1-30, March.
  123. Sung Kwon & Jennifer Yin, 2015. "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 645-668, May.
  124. Liu, Sun, 2019. "The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 49-68.
  125. Wittenberg-Moerman, Regina, 2008. "The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 240-260, December.
  126. Sudarshan Jayaraman, 2008. "Earnings Volatility, Cash Flow Volatility, and Informed Trading," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 809-851, September.
  127. Robert M. Bushman & Alina Lerman & X. Frank Zhang, 2016. "The Changing Landscape of Accrual Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 41-78, March.
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