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The Risk Management Role of Accounting Conservatism for Operating Cash Flows · Study

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PreprintThe Risk Management Role of Accounting Conservatism for Operating Cash Flows

Gary C. Biddle2010

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Preprintgreen2010

The Risk Management Role of Accounting Conservatism for Operating Cash Flows

Gary C. Biddle · Mary L. Z. Ma · Frank Min Song

30 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1958The Cost of Capital, Corporation Finance and the Theory of Investment 1973Risk, Return, and Equilibrium: Empirical Tests 1979Moral Hazard and Observability 1991Loss Aversion in Riskless Choice: A Reference-Dependent Model 2005The economic implications of corporate financial reporting 1985Positive Accounting Theory

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Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations30

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1695629

openalex_workW1595082867

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