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Asymmetric timeliness tests of accounting conservatism · Study

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ArticleAsymmetric timeliness tests of accounting conservatism

J. Richard Dietrich2007

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Articlegreen2007

Asymmetric timeliness tests of accounting conservatism

J. Richard Dietrich · Karl A. Muller · Edward J. Riedl

369 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

1968An Empirical Evaluation of Accounting Income Numbers 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?2003Conservatism in Accounting Part II: Evidence and Research Opportunities 1989Cross-sectional variation in the stock market response to accounting earnings announcements 2005Conditional and Unconditional Conservatism:Concepts and Modeling

Cited by

2011Capital Allocation and Timely Accounting Recognition of Economic Losses 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years 2013Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry 2006Identifying Conditional Conservatism 2006Do Better‐Governed Australian Firms Make More Informative Disclosures?

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2013Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatismarticle · 9 shared references 2006Identifying Conditional Conservatismarticle · 8 shared references 2016Accounting Conservatism: A Literature Reviewarticle · 8 shared references 2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatismarticle · 7 shared references 2007Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidencearticle · 7 shared references 2014Hedge Fund Intervention and Accounting Conservatismarticle · 7 shared references

Details

Year2007

Typearticle

Published2007-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations369

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-006-9023-y

openalex_workW2015391739

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2016The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

2012On Estimating Conditional Conservatism

2013Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism