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Placebo tests of conditional conservatism

Patatoukas, Panos N.; Thomas, Jacob K. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 625-648

Persistent link: https://www.econbiz.de/10011458987

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

Identifying accounting conservatism in the presence of skewness

Jarva, Henry; Lof, Matthijs - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 553-577

Persistent link: https://www.econbiz.de/10014503120

Macroeconomic consequences of accounting : the effect of accounting conservatism on macroeconomic indicators and the money supply

Clement, Michael B. (contributor) - 2010

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with conditional conservatism extending to the aggregate level, I demonstrate that annual estimates of aggregate corporate profits and gross domestic product from 1929 to 2007 compiled by the...

Persistent link: https://www.econbiz.de/10009429278

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

From accounting to economics : the role of aggregate special items in gauging the state of the economy

Abdalla, Ahmed M.; Carabias, Jose M. - In: The accounting review : a publication of the American … 97 (2022) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10013161517

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

Has Australian financial reporting become more conservative over time?

Lai, Cheng; Lu, Meiting; Shan, Yaowen - In: Accounting and finance : journal of the Accounting … 53 (2013) 3, pp. 731-761

Persistent link: https://www.econbiz.de/10010128905

Negative accounting earnings and gross domestic product

Gaertner, Fabio B.; Kausar, Asad; Steele, Logan B. - In: Review of accounting studies 25 (2020) 4, pp. 1382-1409

Persistent link: https://www.econbiz.de/10012306870

Identifying the roles of accounting accruals in corporate financial reporting

Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159

Persistent link: https://www.econbiz.de/10014584590

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