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ArticleThe impact of conservatism on management earnings forecasts

Kai Wai Hui2009

Article2009

The impact of conservatism on management earnings forecasts

Kai Wai Hui · Steve Matsunaga · Dale Morse

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Forecasting Techniques and Applications

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References

1997The conservatism principle and the asymmetric timeliness of earnings1 1994Why Firms Voluntarily Disclose Bad News 1996The capitalization, amortization, and value-relevance of R&D 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?2002Accounting Conservatism, the Quality of Earnings, and Stock Returns

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2016Accounting Conservatism: A Literature Review 2014Are CEOs and CFOs Rewarded for Disclosure Quality?2009Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism 2014Management Forecasts and the Cost of Equity Capital: International Evidence 2013Does the midpoint of range earnings forecasts represent managers’ expectations?

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Details

Year2009

Typearticle

Published2009-02-08

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations145

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2009.01.001

openalex_workW2055467342

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

2017Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality

2014Affiliated Banker on Board and Conservative Accounting