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A Measurement Approach to Conservatism and Earnings Management · Study

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ArticleA Measurement Approach to Conservatism and Earnings Management

Pingyang Gao2012

OA

Articlegreen2012

A Measurement Approach to Conservatism and Earnings Management

209 citations·0/0 files stored·Journal of Accounting and Economics

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

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References

1985The economic institutions of capitalism firms, markets, relational contracting 1985Positive Accounting Theory 1979Optimal contracts and competitive markets with costly state verification 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 1990Positive Accounting Theory: A Ten Year Perspective.1992An Incomplete Contracts Approach to Financial Contracting 1998The relation between earnings and cash flows

Cited by

2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective 2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis 2012The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings 2020Accounting Conservatism and Bankruptcy Risk 2020Conditional conservatism and the limits to earnings management 2015

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2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspectivearticle · 14 shared references 2019Conservatism in debt contracting: theory and empirical evidencearticle · 14 shared references 2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisisarticle · 12 shared references 2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisispreprint · 12 shared references 2013The use of information by capital providers : academic literature reviewbook · 12 shared references 2010Implications for GAAP from an analysis of positive research in accountingarticle · 11 shared references

Details

Year2012

Typearticle

Published2012-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations209

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2012.10.001

openalex_workW1992729385

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The implications of research on accounting conservatism for accounting standard setting

2016Accounting Conservatism: A Literature Review

2016Corporate Governance, Accounting Conservatism, and Manipulation