Empirical Research on Accounting Conservatism and Business Financing

Keywords

Conservatism, Accrual, Accounting, Business, Equity (law)

References

• Towards a Positive Theory of the Determination of Accounting Standards.Ross L. Watts, Jerold L. Zimmerman — 1978
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting ConservatismRay Ball, S.P. Kothari, Valeri V. Nikolaev — 2013
• Relationship-Specific Investment and Accounting Conservatism:Effect of Customers and SuppliersCharles J. P. Chen, Zengquan Li, Xijia Su — 2008
• Positive Accounting TheoryRoss L. Watts, Jerold L. Zimmerman — 2006
• The Demand for Accounting Conservatism for Management ControlYoung Koan Kwon, David Newman, Yoon S. Suh — 2001
• Detecting Earnings ManagementPatricia Dechow, Richard G. Sloan — 1994
• The introduction of International Accounting Standards in Europe: Implications for international convergenceKatherine Schipper — 2005
• Earnings Management During Import Relief InvestigationsJennifer Jones — 1991
• The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm LevelXinrong Qiang — 2007
• The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt CostsAnwer S. Ahmed, Bruce K. Billings, Richard M. Morton — 2002
• The Contracting Benefits of Accounting Conservatism to Lenders and BorrowersJieying Zhang — 2008
• Debt Covenants and Accounting ConservatismValeri V. Nikolaev — 2010
• Asymmetric timeliness tests of accounting conservatismJ. Richard Dietrich, Karl A. Muller, Edward J. Riedl — 2007
• Accounting conservatism and corporate governanceJuan Manuel García Lara, Beatriz García Osma, Fernando Peñalva — 2009
• Earnings Quality at Initial Public OfferingsRay Ball, Lakshmanan Shivakumar — 2006
• The conservatism principle and the asymmetric timeliness of earningsSudipta Basu — 1997
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?Dan Givoly, Carla Hayn — 2000
• The Information Content of Earnings and Prices: A Simultaneous Equations ApproachWilliam H. Beaver, Mary Lea McAnally, Christopher H. Stinson — 1997
• Conservatism in Accounting - Part Ii: Evidence and Research OpportunitiesRoss L. Watts — 2003
• Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political InstitutionsRobert M. Bushman, Joseph D. Piotroski — 2005

Cited by

• Reducing Cost of Capital. Do Voluntary Disclosure and Accounting Conservatism Contribute?Muiz Abu Alia, Alaa Khaled AbuSarees — 2023

Related papers

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• The Promise and Danger of National ConservatismThomas F. X. Varacalli, Society of Catholic Social Scientists — 2023
• Liberal or conservative? Gender, identity, and perception of historical religious positions.Nora L. Bensko, Silvia Sara Canetto, Judith A. Sugar — 1995
• Conservatism and Accruals: Are they Interactive? Evidence from the Greek Capital MarketPanagiotis Dimitropoulos — 2009
• Accrual anomaly and corporate financing activitiesGeorgios A. Papanastasopoulos — 2017
• Accrual Anomaly and Corporate Financing ActivitiesGeorgios A. Papanastasopoulos — 2016