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Auditor Conservatism and Quarterly Earnings · Study

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PreprintAuditor Conservatism and Quarterly Earnings

Sudipta Basu2014

OA

Preprintgreen2014

Auditor Conservatism and Quarterly Earnings

Sudipta Basu · Lee‐Seok Hwang · Ching‐Lih Jan

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

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

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1973Risk, Return, and Equilibrium: Empirical Tests 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses 2011The effects of bonus schemes on accounting decisions 1994Why Firms Voluntarily Disclose Bad News

Cited by

2014Conditional Conservatism and Audit Fees 2006Do Better?Governed Australian Firms Make More Informative Disclosures?2014CEO Compensation Risk and Timely Loss Recognition 2000Beaver (1968) Revisited: Has the Information Content of Annual Earnings Announcements Declined in the Past Three Decades?2016Conditional conservatism and disaggregated bad news indicators in accrual models 2004The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach

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2014Differences in Conservatism between Big Eight and Non-Big Eight Auditorspreprint · 25 shared references 2005Auditor Conservatism and Analysts' Fourth Quarter Earnings Forecastspreprint · 13 shared references 2013Information Asymmetry and Accounting Conservatism Under IFRS Adoptionpreprint · 11 shared references 2001Capital markets research in accountingarticle · 10 shared references 2003Auditor conservatism and reported earningsarticle · 10 shared references 2014Hedge Fund Intervention and Accounting Conservatismarticle · 10 shared references

Details

Year2014

Typepreprint

Published2014-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations65

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2428862

openalex_workW19170664

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2010IFRS Consequences on Accounting Conservatism within Europe

2017Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market