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Accounting conservatism, earnings persistence, and pricing multiples on earnings
Chen, Lucy Huajing; Folsom, David M.; Paek, Wonsun; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 233-260
Persistent link: https://www.econbiz.de/10010408306
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Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
Khalifa, Maha; Ben Othman, Hakim; Hussainey, Khaled - In: International journal of accounting, auditing and … 12 (2016) 1, pp. 45-69
Persistent link: https://www.econbiz.de/10011585874
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Accounting conservatism : a life cycle perspective
Hansen, James C.; Hong, Keejae; Park, Sang Hyun - In: Advances in accounting : a research annual 40 (2018), pp. 76-88
Persistent link: https://www.econbiz.de/10011865535
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Did removing prudence from the conceptual framework impact accounting conservatism?
Conway, Elaine - In: International journal of banking, accounting and … 11 (2020) 4, pp. 545-587
Persistent link: https://www.econbiz.de/10012505129
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Busy boards and accounting conservatism : an Australian perspective
Le, Quyen; Vafaei, Alireza; Ahmed, Kamran; Kutubi, Shawgat - In: Meditari accountancy research 31 (2023) 4, pp. 970-1014
Persistent link: https://www.econbiz.de/10014362603
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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki; Fujiyama, Keishi - 2022
Persistent link: https://www.econbiz.de/10013503382
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …
Persistent link: https://www.econbiz.de/10014500281
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242
Persistent link: https://www.econbiz.de/10011979570
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Accounting disclosures, accounting quality and conditional and unconditional conservatism
Iatridis, George Emmanuel - In: International review of financial analysis 20 (2011) 2, pp. 88-102
Persistent link: https://www.econbiz.de/10009295857