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Have changes in pension accounting changed pension provision? : a review of the evidence
Kiosse, Paraskevi Vicky; Peasnell, Ken V. - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 255-267
Persistent link: https://www.econbiz.de/10003896469
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Discussion of "Have changes in pension accounting changed pension provision? : a review of the evidence"
Rangecroft, Paul - In: Accounting and business research : a research quarterly … 39 (2009) 3, pp. 269-272
Persistent link: https://www.econbiz.de/10003896473
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Litigation risk and auditor conservatism : a UK-US comparison
Li, Shaling; Beekes, Wendy; Peasnell, Ken V. - 2009 - This version: 5th November 2009
Persistent link: https://www.econbiz.de/10003939253
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The effect of large audit firm mergers on audit pricing in the UK
McMeeking, Kevin; Peasnell, Ken V.; Pope, Peter F. - In: Accounting and business research : a research quarterly … 37 (2007) 4, pp. 301-319
Persistent link: https://www.econbiz.de/10003596995
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The earnings-sensitivity difference as an indicator of conditional conservatism : evidence from UK earnings components'
Hsu, Audrey; Hanley, John F.; Peasnell, Ken V. - 2010
Persistent link: https://www.econbiz.de/10003988018
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The Basu measure as an indicator of conditional conservatism : evidence from UK earnings components
Hsu, Audrey; O'Hanlon, John; Peasnell, Ken V. - In: European accounting review 21 (2012) 1, pp. 87-113
Persistent link: https://www.econbiz.de/10009562338
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British financial markets and institutions : an international perspective
Piesse, Jenifer - 1995 - 2. ed.
Persistent link: https://www.econbiz.de/10013477145
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The Basu Measure as an Indicator of Conditional Conservatism : Evidence from U.K. Earnings Components
Hsu, Audrey Wen‐Hsin - 2013
Following Basu (1997), the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by...
Persistent link: https://www.econbiz.de/10013094004