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Is the decline in the value relevance of accounting driven by increased conservatism? · Study

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ArticleIs the decline in the value relevance of accounting driven by increased conservatism?

Sudhakar V. Balachandran2010

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Articlegreen2010

Is the decline in the value relevance of accounting driven by increased conservatism?

Sudhakar V. Balachandran · Partha S. Mohanram

142 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

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References

1997Industry costs of equity 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 1995The information content of losses 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2001The relevance of the value relevance literature for financial accounting standard setting: another view 1996The capitalization, amortization, and value-relevance of R&D 1999The Boundaries of Financial Reporting and How to Extend Them

Cited by

2013Do Big 4 audit firms improve the value relevance of earnings and equity?2014Accounting conservatism and Street earnings 2016IFRS and value relevance: evidence based on Canadian adoption 2021Narrative Reporting: State of the Art and Future Challenges 2023Financial statement adequacy and firms' MD&A disclosures 2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*

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2015Accounting conservatism: A review of the literaturearticle · 13 shared references 2009A Review of the Value Relevance Literaturearticle · 13 shared references 2009Accounting Conservatismthesis · 13 shared references 2013Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earningsarticle · 12 shared references 2007Price Models and the Value Relevance of Accounting Informationpreprint · 12 shared references 2016Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standardsarticle · 12 shared references

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Year2010

Typearticle

Published2010-06-05

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations142

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-010-9137-0

openalex_workW2108468494

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2012Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence

2019Is Financial Reporting Still Useful? Australian Evidence