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Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles

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References

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2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited
2006

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Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?*

261 cited

2005Valuing Loss Firms237 cited

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2009The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments40 cited
2008Estimating and validating a firm‐year‐specific measure of conservatism: Australian evidence34 cited
2008Timeliness, conservatism and financial transparent firms under the Greek accounting setting29 cited
2010Accounting for investments and the relevance of losses to firm value29 cited
2012Has Australian financial reporting become more conservative over time?28 cited
2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited
2018Operating cash flow asymmetric timeliness in Australia23 cited
2011Measures of the Timeliness of Earnings23 cited
2013Accounting and Finance: authorship and citation trends19 cited
2015Earnings benchmark hierarchy19 cited