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A Note on the Time Series Measure of Conservatism · Study

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PreprintA Note on the Time Series Measure of Conservatism

Sebastian Bräuer2010

OA

Preprintgreen2010

A Note on the Time Series Measure of Conservatism

Sebastian Bräuer · Frank Westermann

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

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Accounting Theory and Financial Reporting

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 76 citations exist upstream.

References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 1979Distribution of the Estimators for Autoregressive Time Series with a Unit Root 2004A finite sample correction for the variance of linear efficient two-step GMM estimators 1982Trends and random walks in macroeconmic time series 1997The conservatism principle and the asymmetric timeliness of earnings1 2004Earnings quality in UK private firms: comparative loss recognition timeliness 1995The information content of losses 2003Incentives versus standards: properties of accounting income in four East Asian countries

Cited by

2010Top-Down versus Bottom-Up Macroeconomics 2010The Optimal Climate Policy Portfolio When Knowledge Spills Across Sectors 2010Banking and Debt Crises in Europe: The Dangerous Liaisons?2010Well-Being Inequality and Reference Groups - An Agenda for New Research 2011Stock Market Integration between Three CEECs, Russia, and the UK 2010Do Governments Tax Agglomeration Rents?2010Renminbising China’s Foreign Assets 2010Conditional volatility and correlations of weekly returns and the VaR analysis of 2008 stock market crash

Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations76

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2139/ssrn.1564033

openalex_workW1601039682

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