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The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management

16 references·16 citing·30 second hopsampled

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
2005The economic implications of corporate financial reporting6,337 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1999Earnings Management to Exceed Thresholds2,764 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
1999Have Financial Statements Lost Their Relevance?1,917 cited
2001Empirical research on accounting choice1,764 cited
2002The rewards to meeting or beating earnings expectations1,706 cited
2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2002

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Accounting Conservatism, the Quality of Earnings, and Stock Returns

1,163 cited

2008The Information Role of Conservatism1,115 cited

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