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Conservatism measures that control for the effects of economic rents on stock returns
Caskey, Judson A.; Peterson, Kyle - In: Review of quantitative finance and accounting 42 (2014) 4, pp. 731-756
Persistent link: https://www.econbiz.de/10010433513
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Learning about risk-factor exposures from earnings : implications for asset pricing and manipulation
Beyer, Anne; Smith, Kevin - In: Journal of accounting & economics 72 (2021) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10013203478
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Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
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Risk shifts following Sarbanes-Oxley : influences of disclosure and governance
Akhigbe, Aigbe O.; Martin, Anna D.; Newman, Melinda - In: The financial review : the official publication of the … 43 (2008) 3, pp. 383-401
Persistent link: https://www.econbiz.de/10003755375
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Hedge Accounting nach IAS 39 und Alternativen auf Fair-Value-Basis
Menk, Michael Torben - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003836791
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The systematic-risk determinants of the US airline industry
Lee, Jin-soo; Jang, Soocheong - In: Tourism management : research, policies, practice 28 (2007) 2, pp. 434-442
Persistent link: https://www.econbiz.de/10003425747
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The pricing of accruals for profit and loss firms
Dopuch, Nicholas; Seethamraju, Chandra; Xu, Weihong - In: Review of quantitative finance and accounting 34 (2010) 4, pp. 505-516
Persistent link: https://www.econbiz.de/10008797152
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The benefits of conservative accounting to shareholders : evidence from the financial crisis
Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 319-346
Persistent link: https://www.econbiz.de/10009766907
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Conservatism, SEC investigation, and fraud
Alam, Pervaiz; Petruska, Karin A. - In: Journal of accounting and public policy 31 (2012) 4, pp. 399-431
Persistent link: https://www.econbiz.de/10009624413
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The conservatism principle and the asymmetric timeliness of earnings : an event-based approach
Shroff, Pervin K.; Venkataraman, Ramgopal; Zhang, Suning - In: Contemporary accounting research : a journal of the … 30 (2013) 1, pp. 215-241
Persistent link: https://www.econbiz.de/10009756969