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Litigation Risk, Information Asymmetry and Conditional Conservatism

Liu, Zhefeng Frank - 2014

This study examines whether a change in litigiousness explains variations in the relationship between information asymmetry and conditional conservatism. Prior literature documents a positive association between information asymmetry and conservatism. Prior literature also demonstrates that...

Persistent link: https://www.econbiz.de/10013061183

Bogging Down Investors : An Unintended Consequence of Litigation Risk

Fu, Siwen - 2020

This study examines the effect of litigation risk on the readability of corporate financial reports using the 1999 … Silicon Graphics Inc. court ruling as a natural experiment. This ruling unexpectedly reduced the litigation risk of firms … for firms with greater financial constraints, higher ex ante litigation risk, and higher risk of frivolous lawsuits …

Persistent link: https://www.econbiz.de/10012847935

Earnings quality measures and stock return volatility in South Africa

Fonou-Dombeu, Nyanine Chuele; Mbonigaba, Josue; … - In: Future Business Journal 8 (2022), pp. 1-15

This paper examined the association between various measures of earnings quality and stock return volatility of Johannesburg Stock Exchange (JSE)-listed companies for 10 years from 2009 to 2018. The measures of earnings quality considered were accrual quality, conservatism, earnings persistence,...

Persistent link: https://www.econbiz.de/10013171726

Profit, output market uncertainty, and corporate investment : evidence from vietnam

Le Khuong Ninh; Huynh Huu Tho; Tu, Phan Anh - In: Asian Academy of Management journal : AAMJ 23 (2018) 1, pp. 101-115

Persistent link: https://www.econbiz.de/10012065232

Asymmetric responses to earnings news : a case for ambiguity

Williams, Christopher D. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 785-817

Persistent link: https://www.econbiz.de/10010517075

Core earnings uncertainty, dividend change announcements and the reduction of covariance component risks

Dempsey, Stephen J.; Harrison, David M.; Sheng, Hainan - In: Journal of business finance & accounting : JBFA 42 (2015) 9/10, pp. 1075-1120

Persistent link: https://www.econbiz.de/10011535857

Six decades of research, teaching, and participation in the AAA

Beaver, William H. - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 859-880

Persistent link: https://www.econbiz.de/10011295579

IT and profit persistence : the role of intangibles and risk

Chang, Young Bong - In: IEEE transactions on engineering management : EM 60 (2013) 4, pp. 705-727

Persistent link: https://www.econbiz.de/10010208972

Risk and profitability of the Slovenian industries

Stubelj, Igor; Laporšek, Suzana - In: International journal of sustainable economy : IJSE 13 (2021) 3, pp. 261-280

Persistent link: https://www.econbiz.de/10012595396

Management buy-outs and the risk-return trade-off : evidence from the UK and Holland

Bruining, Hans (contributor) - 1993

Persistent link: https://www.econbiz.de/10000869100