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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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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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Accounting policies and financial analysis interdependences : empirical evidence
Serdarević, Nino - In: Economic review : journal of economics & business 9 (2011) 1, pp. 17-30
This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (B&H) private commercial entities,in specific,targeting practice oriented relevance of financial indicators, non financial indicators,...
Persistent link: https://www.econbiz.de/10012010509
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Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun; Duru, Augustine; Zhao, Yijiang - In: Journal of accounting and public policy 36 (2017) 2, pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
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Can earnings fixated investors survive in a competitive securities market? : implications for sustained price anomalies and mark-to-market accounting
Callen, Jeffrey L.; Luo, Guo Ying - In: Journal of accounting and public policy 37 (2018) 2, pp. 99-112
Persistent link: https://www.econbiz.de/10011872505
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Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market
Kim, Jaewoo - In: Journal of accounting & economics 65 (2018) 1, pp. 148-168
Persistent link: https://www.econbiz.de/10011843877
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Conservatism in residual income models : theory and supporting evidence
Ashton, David; Wang, Pengguo - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 387-410
Persistent link: https://www.econbiz.de/10011405660
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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
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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