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The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1997Disclosure level and the cost of equity capital.3,577 cited
1979On financial contracting2,901 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
1976The Dividend Puzzle1,235 cited
2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
2008Financial Accounting Standards Board (FASB)1,095 cited

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2012Managerial Overconfidence and Accounting Conservatism720 cited
2015Accounting conservatism and firm investment efficiency663 cited
2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*630 cited
2007Measuring Reporting Conservatism586 cited
2007

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Getting to the Bottom Line: An Exploration of Gender and Earnings Quality

523 cited

2014Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism521 cited

2008The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market500 cited

2008Conservatism and Debt499 cited

2009Debt Covenants and Accounting Conservatism468 cited

2014CEO Gender, Ethical Leadership, and Accounting Conservatism460 cited

2011Corporate suppliers and customers and accounting conservatism458 cited

2007The Debt Contracting Value of Accounting Information and Loan Syndicate Structure429 cited

2013Financial Reporting Quality of U.S. Private and Public Firms408 cited

2009Acquisition profitability and timely loss recognition394 cited