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The Demand for Accounting Conservatism for Management Control
9 references·16 citing·45 second hop
The Demand for Accounting Conservatism for Management Control (2001)The Demand for Accounting Conservatism fo…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Investment Decisions and Managerial Performance Evaluation (1997)Investment Decisions and Mana…Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies (1995)Aggregate Performance Measure…Earnings Management in an Overlapping Generations Model (1988)Earnings Management in an Ove…Positive Accounting Theory (1985)Positive Accounting TheoryLimited liability contracts between principal and agent (1983)Limited liability contracts b…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …Theory of the Firm (1966)Theory of the FirmEffects of accounting conservatism on investment efficiency and innovation (2020)Effects of accounting conserv…Conservative Disclosure (2018)Conservative DisclosureOptimal Conservatism with Earnings Manipulation (2016)Optimal Conservatism with Ear…Corporate Governance, Accounting Conservatism, and Manipulation (2016)Corporate Governance, Account…Accounting Standards, Regulatory Enforcement, and Innovation (2015)Accounting Standards, Regulat…Accounting Conservatism and the Cost of Capital: An International Analysis (2015)Accounting Conservatism and t…Hedge Fund Intervention and Accounting Conservatism (2014)Hedge Fund Intervention and A…Earnings Management, Conservatism, and Earnings Quality (2011)Earnings Management, Conserva…Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation (2011)Assessing the Impact of Alter…Accounting Conservatism, Aggregation, and Information Quality* (2011)Accounting Conservatism, Aggr…Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)Relevance of Academic Researc…Voluntary disclosures and information production by analysts (2007)Voluntary disclosures and inf…Financial Reporting and Supplemental Voluntary Disclosures (2006)Financial Reporting and Suppl…Conservative Accounting Choices (2005)Conservative Accounting Choic…Accounting Conservatism and Managerial Incentives (2005)Accounting Conservatism and M…Accounting Policies in Agencies with Moral Hazard and Renegotiation (2002)Accounting Policies in Agenci…An Exploration in the Theory of Optimum Income Taxation (1971)The Economic Theory of Agency: The Principal's Problem. (1973)Moral Hazard and Observability (1979)Capital Rationing and Organizational Slack in Capital Budgeting (1985)Agency Costs, Collateral, and Business Fluctuations (1986)Product-Market Competition and Managerial Slack (1988)A BEHAVIORAL MODEL OF RATIONAL CHOICE (1955)Theory of Value (1959)An Explanation for Accounting Income Smoothing (1988)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)A review of the empirical disclosure literature: discussion (2001)Contracting theory and accounting (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Moral Hazard in Teams (1982)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Performance Incentives within Firms: The Effect of Managerial Responsibility (2003)Why do firms measure their intellectual capital? (2003)Extended VAIC model: measuring intellectual capital components (2007)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Separation of Ownership and Control (1983)CEO Overconfidence and Corporate Investment (2005)Conditional conservatism and labor investment efficiency (2018)Corporate governance mechanisms and accounting conservatism: evidence from Egypt (2018)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Uncertainty Resolution and the Theory of Depreciation Measurement (1996)Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective (2001)Capital Allocation and Timely Accounting Recognition of Economic Losses (2011)A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research (2016)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Market failure fallacies and accounting information (1980)FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM (2003)The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013)Why do firms differ, and how does it matter? (1991)Capital markets research in accounting (2001)Has Financial Development Made the World Riskier? (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1966Theory of the Firm2,288 cited
  • 1988Earnings Management in an Overlapping Generations Model730 cited
  • 1983Limited liability contracts between principal and agent520 cited
  • 1995Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies309 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1997Investment Decisions and Managerial Performance Evaluation252 cited

Cited by

  • 2016Corporate Governance, Accounting Conservatism, and Manipulation136 cited
  • 2015Accounting Conservatism and the Cost of Capital: An International Analysis126 cited
  • 2006Financial Reporting and Supplemental Voluntary Disclosures116 cited
  • 2005Conservative Accounting Choices114 cited
  • 2018Conservative Disclosure114 cited
  • 2016Optimal Conservatism with Earnings Manipulation101 cited

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2011
Earnings Management, Conservatism, and Earnings Quality
98 cited
  • 2020Effects of accounting conservatism on investment efficiency and innovation96 cited
  • 2011Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation92 cited
  • 2005Accounting Conservatism and Managerial Incentives90 cited
  • 2014Hedge Fund Intervention and Accounting Conservatism80 cited
  • 2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
  • 2007Voluntary disclosures and information production by analysts69 cited
  • 2002Accounting Policies in Agencies with Moral Hazard and Renegotiation69 cited
  • 2015Accounting Standards, Regulatory Enforcement, and Innovation63 cited
  • 2011Accounting Conservatism, Aggregation, and Information Quality*60 cited