Auditor Conservatism and Quarterly Earnings

Keywords

Conservatism, Earnings, Business, Audit, Accounting

References

• Financial ratios, discriminant analysis and the prediction of corporate financial distress in Hong KongHo-cheong Chan — 1985
• Implications of the Integral Approach to Quarterly Reporting for the Post-Earnings-Accouncement DriftSrinivasan Rangan, Richard G. Sloan — 1999
• The Liability Crisis in the United States: Impact on the Accounting ProfessionJ. Michael Cook, Eugene M. Freedman, Ray J. Groves — 1992
• Earnings, adaptation and equity value.David Burgstahler, Ilia D. Dichev — 1996
• The Timing of Asset Sales and Earnings Manipulation.Eli Bartov — 1993
• The relation between nonrecurring accounting transactions and CEO cash compensation.Jennifer J. Gaver, Kenneth M. Gaver — 1998
• Managerial Disclosures and Shareholder LitigationBrett Trueman — 1997
• Impairments and writeoffs of long-lived assetsHaim Dov Fried, Michael Schiff, Ashwinpaul C. Sondhi — 1989
• Auditing: An Integrated ApproachAlvin A. Arens, James K. Loebbecke — 1976
• Differences in Conservatism between Big Eight and Non-Big Eight AuditorsSudipta Basu, Lee-Seok Hwang, Ching‐Lih Jan — 2001
• The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly EarningsMichael Ettredge, Dan T. Simon, David B. Smith — 2000
• Conservatism and the Asymmetric Timeliness of EarningSudipta Basu — 1995
• Market Reactions to the Information Content of Earnings over Alternative QuartersCharles P. Jones, Bruce Bublitz — 1990
• To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.Ron Kasznik, Baruch Lev — 1995
• Time-series Properties and Pricing of the Special Items Component of EarningsDavid Burgstahler, James Jiambalvo, Terry Shevlin — 1999
• The effect of restructuring charges on executives' cash compensationPatricia Dechow, Mark R. Huson — 1993
• Loss Firms and Analysts' Earnings Forecast ErrorsLee‐Seok Hwang, Ching‐Lih Jan, Sudipta Basu — 1996
• Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior‐Period Earnings ComponentsCatherine M. Schrand, Beverly R. Walther — 2000
• Cross‐Quarter Differences in Stock Price Responses to Earnings Announcements: Fourth‐Quarter and Seasonality Influences*Gerald L. Salamon, Thomas Stöber — 1994
• Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's modelsJoy Begley, Jin Ming, Susan G. Watts — 1996

Cited by

• Asymmetric timely loss recognition, private debt markets, and underinvestment: evidence from the collapse of the junk bond marketJaewoo Kim — 2013
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting ConservatismRay Ball, S.P. Kothari, Valeri V. Nikolaev — 2013
• Litigation Risk and Auditor Conservatism: A UK-US ComparisonShaling Li, Wendy Beekes, Ken V. Peasnell — 2009
• Conditional conservatism and disaggregated bad news indicators in accrual modelsSudipta Basu, Dmitri Byzalov — 2016
• Auditor tenure and accounting conservatismDan Li — 2007
• Did Earnings Conservatism Increase for Former Andersen Clients?Gopal V. Krishnan — 2007
• Are stewardship and valuation usefulness compatible or alternative objectives of financial accountingJoachim Gassen — 2008
• CEO Compensation Risk and Timely Loss RecognitionPaul Brockman, Tao Ma, Jianfang Ye — 2015
• Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?Wayne R. Landsman, Edward L. Maydew — 2001
• Hedge Fund Intervention and Accounting ConservatismAgnes Cheng, Henry He Huang, Yinghua Li — 2015
• More Evidence of Bias in the Differential Timeliness Measure of Conditional ConservatismPanos N. Patatoukas, Jacob K. Thomas — 2011
• Do Better-Governed Australian Firms Make More Informative Disclosures?Wendy Beekes, Philip Brown — 2006
• Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting ConservatismGuojin Gong, Xiumin Martin, Sugata Roychowdhury — 2014
• The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm LevelXinrong Qiang — 2007
• Acquisition Profitability and Timely Loss RecognitionJere R. Francis, Xiumin Martin — 2010
• Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”Sudipta Basu — 2005
• Identifying Conditional ConservatismStephen G. Ryan — 2006
• Accounting conservatism and corporate governanceJuan Manuel García Lara, Beatriz García Osma, Fernando Peñalva — 2009
• Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three DecadesWayne R. Landsman, Edward L. Maydew — 2002
• The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UKWendy Beekes, Peter F. Pope, Steven Young — 2004

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