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Conservatism in accounting part I: explanations and implications
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825632
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Conservatism in accounting part II: evidence and research opportunities
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825634
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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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Accounting conservatism and the asymmetry in the earnings response to current and lagged returns
Price, Richard A. - 2005
Persistent link: https://www.econbiz.de/10003952996
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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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Nature and duration of the accounting differences between Italian and US GAAP : a case study on conservatism
Mura, Alessandro; Roberto, Gianluigi - In: Journal of applied accounting research 15 (2014) 1, pp. 2-21
Persistent link: https://www.econbiz.de/10010384808
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Conservatism and equity ownership of the founding family
Chen, Shuping; Chen, Xia; Cheng, Qiang - In: European accounting review 23 (2014) 3, pp. 403-430
Persistent link: https://www.econbiz.de/10010421467
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Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements
Olibe, Kingsley O. - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
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The role of accounting in the stock market crash of 1929
Dillon, Gadis J. - 1984
Persistent link: https://www.econbiz.de/10002311332
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The market reaction to the choice of accounting method for stock splits and large stock dividends
Rankine, Graeme - In: Journal of financial and quantitative analysis : JFQA 32 (1997) 2, pp. 161-182
Persistent link: https://www.econbiz.de/10001224467