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The impact of conservatism on management earnings forecasts

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References

1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
1996The capitalization, amortization, and value-relevance of R&D1,947 cited
1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
2008The Information Role of Conservatism1,115 cited
2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.896 cited
1995Discretionary Disclosure and External Financing.646 cited
2002Discretionary disclosure and stock-based incentives611 cited
1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations

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600 cited

2007Measuring Reporting Conservatism586 cited

2002Earnings Performance and Discretionary Disclosure582 cited

Cited by

2016Accounting Conservatism: A Literature Review139 cited
2014Are CEOs and CFOs Rewarded for Disclosure Quality?130 cited
2009Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism123 cited
2014Management Forecasts and the Cost of Equity Capital: International Evidence120 cited
2013Does the midpoint of range earnings forecasts represent managers’ expectations?118 cited
2013Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings110 cited
2017Clarity Begins at Home: Internal Information Asymmetry and External Communication Quality104 cited
2014Affiliated Banker on Board and Conservative Accounting100 cited
2019The Effect of Religion on Accounting Conservatism74 cited
2011How do auditors view managers’ voluntary disclosure strategy? The effect of earnings guidance on audit fees73 cited
2017CEO Inside Debt and Accounting Conservatism68 cited
2010Conditional accounting conservatism and future negative surprises: An empirical investigation60 cited
2023Judicial independence and crash risk: Evidence from a natural experiment in China57 cited
2016Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?54 cited
2020Financial Reporting Conservatism and Voluntary CSR Disclosure54 cited
2012Accounting conservatism, ultimate ownership and investment efficiency52 cited