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Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” · Study

WorkDiscussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”

Sudipta Basu2005

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Workgreen2005

Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”

177 citations·0/0 files stored·Review of Accounting Studies

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

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References

1977Determinants of corporate borrowing 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2001The relevance of the value-relevance literature for financial accounting standard setting 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

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2014Product market competition and conditional conservatism 2016Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks 2015The implications of research on accounting conservatism for accounting standard setting 2011Accounting disclosures, accounting quality and conditional and unconditional conservatism 2009The Economic Determinants of Conditional Conservatism

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Details

Year2005

Typeeditorial

Published2005-07-05

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations177

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-005-1533-5

openalex_workW2004608723

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2009

Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence

2013Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

2013Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry