Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Keywords

Economics, Econometrics, Proxy (statistics), Valuation (finance), Accounting

References

• Earnings Releases, Anomalies, and the Behavior of Security Returns.George Foster, Chris Olsen, Terry Shevlin — 1984
• Auditor Conservatism and Quarterly EarningsSudipta Basu, Lee‐Seok Hwang, Ching‐Lih Jan — 2002
• Proof that Properly Anticipated Prices Fluctuate RandomlyPaul A. Samuelson — 2015
• Discussion of: “When Capital Follows Profitability: Non-linear Residual Income Dynamics”Peter D. Easton — 2001
• Introduction to econometricsHenri Theil — 1978
• Do Stock Prices Move Too Much to Be Justified by Subsequent Changes in DividendsRobert J. Shiller — 1980
• Quasi-experimentation: Design & analysis issues for field settingsThomas D. Cook, Donald T. Campbell — 1979
• Positive Accounting TheoryRoss L. Watts, Jerold L. Zimmerman — 2006
• Differences in Conservatism between Big Eight and Non-Big Eight AuditorsSudipta Basu, Lee-Seok Hwang, Ching‐Lih Jan — 2001
• Higgledy piggledy growthI. M. D. Little — 2009
• Stock return variation and expected dividends: A time-series and cross-sectional analysisS.P. Kothari, Jay Shanken — 1992
• Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely FashionGopal V. Krishnan — 2003
• Did Earnings Conservatism Increase for Former Andersen Clients?Gopal V. Krishnan — 2007
• Information in prices about future earnings: Implications for earnings response coefficientsS.P. Kothari, Richard G. Sloan — 1992
• The information content of security prices : A second lookWilliam H. Beaver, Richard A. Lambert, Stephen G. Ryan — 1987
• Earnings Conservatism, Litigation, and Contracting: the Case of Cross-Listed FirmsCarel Huijgen, Martien Lubberink — 2005
• The Timeliness of Earnings and Accruals under Conservatism in JapanMotohiro Tazawa — 2003
• Independence in Appearance, Earnings Conservatism, and Prediction of Future Cash FlowsStacie Kelley Laplante, D. Shores, Yen H. Tong — 2004
• Asymmetry in Earnings-Returns Relations: The Case of ChinaYan Cao, Chi-Wen Jevons Lee — 2002
• Capital Allocation and Timely Accounting Recognition of Economic LossesRobert M. Bushman, Joseph D. Piotroski, Abbie J. Smith — 2011

Cited by

• Conditionally Conservative Fair Value MeasurementsMarc Badia, Miguel Duro, Fernando Peñalva — 2017
• Accounting conservatism : effect of contract incompleteness, moral hazard and board gender diversityGaoguang Zhou — 2012
• Empirical Research on Accounting Conservatism and Business FinancingLingling Suo, Yang Kezhi, Hao Ji — 2013
• Conditional conservatism and disaggregated bad news indicators in accrual modelsSudipta Basu, Dmitri Byzalov — 2016
• On the Asymmetric Timeliness of Operating Cash FlowsLogan B. Steele — 2011
• Three Empirical Essays on the Role of Information in the Public Debt MarketsGhada Tayem — 2012
• On the Association between Asymmetric Timely Loss Recognition and Insider Trading ProfitabilityMichael Tang, Hua Xin — 2015
• Financial Distress and the Earnings‐Sensitivity‐Difference Measure of ConservatismAudrey Wen-hsin Hsu, John F. O’Hanlon, Ken V. Peasnell — 2011
• Political Uncertainty and Accounting ConservatismLili Dai, Phong T. H. Ngo — 2013
• Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform programMichael P. Crockett, Muhammad Jahangir Ali — 2015
• Aggregation Bias in Estimates of Conditional Conservatism: Theory and EvidenceManuel Cano Rodrı́guez, Manuel Núñez Nickel — 2015
• Managerial Caution, Operating Performance, and Accounting ConservatismChia‐Chun Hsieh, Kirill E. Novoselov, Zhiming Ma — 2012
• Accounting Conservatism and its Impact on the Forecasting Financial Failure in Industrial Companies Listed on the Amman Stock Exchange: an Analytical StudyKhaled Elkotayni, Ahmed Swaileh Trkh Aljumaili — 2014
• Do Conditional and Unconditional Conservatism Impact Earnings Quality and Stock Prices in EgyptTariq H. Ismail, Rasha Elbolok — 2012
• The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial ReportingHyun A. Hong, Mingyi Hung, Jieying Zhang — 2016
• The implications of research on accounting conservatism for accounting standard settingAraceli Mora Enguídanos, Martin Walker — 2015
• An Investigation of the Association between Levels of Accounting Conservatism and Corporate Cost of DebtAmira Elsayed Mohamed Ismael — 2013
• Comment On 'On Estimating Conditional Conservatism' by Ball, Kothari, and NikolaevPanos N. Patatoukas, Jacob K. Thomas — 2011
• Discussion of Cash flow asymmetry: : Causes and implications for conditional conservatism researchCatherine M. Schrand — 2014
• More Evidence of Bias in the Differential Timeliness Measure of Conditional ConservatismPanos N. Patatoukas, Jacob K. Thomas — 2011

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