Conservatism in Accounting - Part I: Explanations and Implications

Keywords

Conservatism, Earnings, Accounting, Economics, Empirical evidence

References

• A Proposal for Research on ConservatismRoss L. Watts — 2001
• Management through accountsJames Harris Bliss — 1924
• The Demand for and Supply of Accounting Theories: The Market for Excuses.Ross L. Watts, Jerold L. Zimmerman — 1979
• The Demand for Accounting Conservatism for Management ControlYoung Koan Kwon, David Newman, Yoon S. Suh — 2001
• Costs of Technical Violation of Accounting-Based Debt Covenants.Eric Press, Messod D. Beneish — 1993
• Conservatism and the Asymmetric Timeliness of EarningSudipta Basu — 1995
• On financial contracting: An analysis of bond covenantsClifford W. Smith, Jerold B. Warner — 1979
• Incentive and Tax Effects of Executive Compensation PlansClifford W. Smith, Ross L. Watts — 1982
• Theory of the Measurement of Enterprise Income.Robert R. Sterling, R. W. Schattke — 1970
• Accounting activities, security prices, and class action lawsuitsRobert L. Kellogg — 1984
• The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current ValuesRobert G. Walker — 1992
• The conservatism principle and the asymmetric timeliness of earningsSudipta Basu — 1997
• Agency Problems, Auditing, and the Theory of the Firm: Some EvidenceRoss L. Watts, Jerold L. Zimmerman — 1983
• The information content of lossesCarla Hayn — 1995
• Financial Reporting, Tax Costs, and Book-Tax ConformityDavid A. Guenther, Edward L. Maydew, Sarah E. Nutter — 1996
• Corporate Financial Statements, A Product of the Market and Political ProcessesRoss L. Watts — 1977
• The capitalization, amortization, and value-relevance of R&DBaruch Lev, Theodore Sougiannis — 1996
• Leaning for the Tape: Evidence of Gaming Behavior in Equity Mutual FundsMark M. Carhart, Ron Kaniel, David K. Musto — 2002
• Empirical Tax Research in AccountingDouglas A. Shackelford, Terry Shevlin — 2001
• The Rule Of Conservatism ReexaminedCarl Thomas Devine — 1963

Cited by

• CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIAMitică Pepi, Traian Cristin Nicolae — 2013
• Application of the Reporting Entity Concept and Lodgement of Special Purpose Financial StatementsPeter Carey, Brad Potter, George Tanewski — 2014
• Asymmetric timely loss recognition, private debt markets, and underinvestment: evidence from the collapse of the junk bond marketJaewoo Kim — 2013
• Usefulness Lost: Aggregating Information with Differing Levels of VerifiabilityJonathan Glover, Yuji Ijiri, Carolyn B. Levine — 2005
• Conditionally Conservative Fair Value MeasurementsMarc Badia, Miguel Duro, Fernando Peñalva — 2017
• Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value AccountingKarthik Ramanna, Ross L. Watts — 2007
• Three essays on audit committees and financial reporting qualityJohn L. Abernathy — 2010
• Value relevance and predictive ability of financial statement information : the case of Saudi ArabiaThamir Al Barrak — 2011
• The relationship between conditional conservatism and value relevance of earningsF. Akhloufi — 2013
• Market misvaluation and earnings management. Evidence from Italian financial marketElisa Raoli — 2012
• Accounting conservatism : effect of contract incompleteness, moral hazard and board gender diversityGaoguang Zhou — 2012
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting ConservatismRay Ball, S.P. Kothari, Valeri V. Nikolaev — 2013
• Valor razonable versus coste histórico de los activos biológicos: valor predictivo de la información contableJosep María Argilés-Bosch, Josep García-Blandón, Teresa Monllau Jacques — 2011
• The Role of Transitory Earnings for Managerial Effort Allocation to IntangiblesYoshie Saito — 2013
• The Use of Debt Covenants in Public Debt: The Role of Accounting Quality and ReputationJoy Begley, Sandra Chamberlain — 2005
• Accounting conservatism and the structure of CEO compensationYantu Wen — 2008
• Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative StudyYoshihiro Tokuga, Yoko OTA — 2013
• Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting StandardsTadanori Yosano, Yoshinori Shimada — 2010
• Private Ownership and the Cost of Public Debt: Evidence from the Bond MarketBrad A. Badertscher, Dan Givoly, Sharon P. Katz — 2019
• Vorsichtige Rechnungslegung und InformationsgehaltAlfred Wagenhofer — 2012

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