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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

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References

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1999Have Financial Statements Lost Their Relevance?1,917 cited
1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
1990Does Corporate Performance Improve After Mergers?1,662 cited

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2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
2007

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The contracting benefits of accounting conservatism to lenders and borrowers

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