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Agency conflicts and accounting conservatism : evidence from exogenous shocks to analyst coverage
Shi, Wei; You, Haifeng - 2016
Persistent link: https://www.econbiz.de/10011974159
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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987
Persistent link: https://www.econbiz.de/10013190243
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The effect of CDS initiation on the quality of earnings forecasts
Ekici, Emrah; Sottile, Pedro - In: Research on professional responsibility and ethics in … 25 (2023), pp. 127-147
Persistent link: https://www.econbiz.de/10014292179
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
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Investor use of revised analyst information following management disclosures
Jeong, Kyunbeom - In: Cogent business & management 7 (2020) 1, pp. 1-24
This study investigates the use of revised analyst forecast information that is released following management … disclosures. I extend the prior literature by examining the relationship between the contents of analyst forecast revisions and …
Persistent link: https://www.econbiz.de/10012626404
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Management earnings forecasts and accounting conservatism
Jaggi, Bikki; Xin Lewis, Hua Christine; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 451-474
Persistent link: https://www.econbiz.de/10012593710
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Is corporate governance related to the conservatism in management earnings forecasts?
Huang, Hsu-huei; Chan, Min-lee; Chang, Chih-hsiang; … - In: Emerging markets finance & trade : a journal of the … 48 (2012), pp. 105-121
Persistent link: https://www.econbiz.de/10009682522
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Accounting conservatism and Street earnings
Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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Real earnings management, manipulation incentives and accounting conservatism : evidence from China
Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 939-951
Persistent link: https://www.econbiz.de/10013167054
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …
Persistent link: https://www.econbiz.de/10013401816