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The Demand for Accounting Conservatism for Management Control · Study

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ArticleThe Demand for Accounting Conservatism for Management Control

Young Koan Kwon2001

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Articlegreen2001

The Demand for Accounting Conservatism for Management Control

Young Koan Kwon · David P Newman · Yoon S. Suh

142 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1966Theory of the Firm 1988Earnings Management in an Overlapping Generations Model 1983Limited liability contracts between principal and agent 1995Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies 1970Theory of the Measurement of Enterprise Income.

Cited by

2016Corporate Governance, Accounting Conservatism, and Manipulation 2015Accounting Conservatism and the Cost of Capital: An International Analysis 2006Financial Reporting and Supplemental Voluntary Disclosures 2005Conservative Accounting Choices 2018Conservative Disclosure 2016Optimal Conservatism with Earnings Manipulation

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Year2001

Typearticle

Published2001-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations142

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1011330003876

openalex_workW1514955458

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2011

Earnings Management, Conservatism, and Earnings Quality

2020Effects of accounting conservatism on investment efficiency and innovation