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Share repurchases and accounting conservatism
Lobo, Gerald J.; Robin, Ashok J.; Wu, Kean - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 699-733
Persistent link: https://www.econbiz.de/10012232891
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Managerial risk incentives and accounting conservatism
Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813
Persistent link: https://www.econbiz.de/10012171729
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Shareholders' demand for conservatism : accounting conservatism, earnings management, and the stewardship value of information
Larmande, Francois - 2015
This paper analyzes the impact of agents' risk aversion and other agency parameters on optimal bias in the performance measures used for incentive contracts. Prior research has shown that the limited liability of the agent results in a demand for accounting systems that are stringent compared to...
Persistent link: https://www.econbiz.de/10011544458
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The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry
Zhang, Xinyue; Zhong, Yuxiang; Li, Wanli - In: International review of financial analysis 82 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013431305
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Accounting conservatism and firm value : evidence from the global financial crisis
Watts, Ross L.; Zuo, Luo - 2011 - Current version: November 2011
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10009579601
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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals
Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10012319285
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Share repurchase choice and executive pension compensation
Tan, Christine E. L.; Young, Susan M. - In: Journal of management accounting research : JMAR 28 (2016) 1, pp. 127-149
Persistent link: https://www.econbiz.de/10011508807