Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Asymmetric timeliness tests of accounting conservatism

10 references·16 citing·38 second hop

FromToDepth

this work references cited by second hop

References

1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
2005Conditional and Unconditional Conservatism:Concepts and Modeling704 cited
1998The Conservatism Principle and the Asymmetric Timeliness of Earnings458 cited
1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited

Cited by

2011Capital Allocation and Timely Accounting Recognition of Economic Losses345 cited
2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
2013Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry332 cited
2006Identifying Conditional Conservatism

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

325 cited

2006Do Better‐Governed Australian Firms Make More Informative Disclosures?301 cited

2016The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory269 cited

2012On Estimating Conditional Conservatism267 cited

2013Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism258 cited

2010Conditional conservatism and cost of capital249 cited

2014Cost Structure and Sticky Costs248 cited

2011More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism242 cited

2010Internal Controls and Conditional Conservatism217 cited

2007Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence213 cited

2015The confounding effect of cost stickiness on conservatism estimates211 cited

2010Evidence on the role of accounting conservatism in monitoring managers’ investment decisions202 cited

2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis196 cited