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Managerial legal liability coverage and earnings conservatism · Study

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ArticleManagerial legal liability coverage and earnings conservatism

Hyeesoo Hyun Chung2008

OA

Articlegreen2008

Managerial legal liability coverage and earnings conservatism

Hyeesoo Hyun Chung · Jinyoung Park Wynn

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

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

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973Risk, Return, and Equilibrium: Empirical Tests 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1999The determinants and implications of corporate cash holdings 2000The effect of international institutional factors on properties of accounting earnings 2003Conservatism in Accounting Part I: Explanations and Implications 1994Accounting earnings and cash flows as measures of firm performance

Cited by

2013Directors' and officers' liability insurance and loan spreads 2014Product market competition and conditional conservatism 2013Advances in Accounting, incorporating Advances in International Accounting 2021Financial misconduct and employee mistreatment: Evidence from wage theft 2015Directors׳ and officers׳ liability insurance and the cost of equity 2011Earnings Restatements and Differential Timeliness of Accounting Conservatism

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Year2008

Typearticle

Published2008-04-09

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations230

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2008.03.002

openalex_workW2006306238

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2015The implications of research on accounting conservatism for accounting standard setting

2009The Economic Determinants of Conditional Conservatism