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Factors influencing accounting conservatism in banks: the UAE case
16 references·0 citing·39 second hop
Factors influencing accounting conservatism in banks: the UAE case (2017)Factors influencing accounting conservati…Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Accounting Conservatism and B…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Industry Concentration and Average Stock Returns (2003)Industry Concentration and Av…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …Statistical Methods for Geography (2001)Statistical Methods for Geogr…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity (2000)Biases and Lags in Book Value…The Intangible Assets Monitor (1997)The Intangible Assets MonitorThe conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…The balanced scorecard--measures that drive performance. (1992)The balanced scorecard--measu…The balanced scorecard : measures that drive performance (1992)The balanced scorecard : meas…Determinants of the Corporate Decision to Disclose Social Information (1989)Determinants of the Corporate…Positive Accounting Theory (1985)Positive Accounting TheoryAn Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Why Firms Voluntarily Disclose Bad News (1994)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Capital markets research in accounting (2001)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The Characteristics that Provide Independent Information about Average U.S. Monthly Stock Returns (2017)Are US Industries Becoming More Concentrated? (2019)Taming the Factor Zoo: A Test of New Factors (2020)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Innovative efficiency and stock returns (2012)Earnings quality: Evidence from the field (2013)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Performance measurement system design (1995)Performance management: a framework for management control systems research (1999)Clarifying Business Models: Origins, Present, and Future of the Concept (2005)THE IMPACT OF HUMAN RESOURCE MANAGEMENT ON ORGANIZATIONAL PERFORMANCE: PROGRESS AND PROSPECTS. (1996)
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References

  • 1992The balanced scorecard : measures that drive performance12,082 cited
  • 1992The balanced scorecard--measures that drive performance.7,979 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 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
  • 2003Industry Concentration and Average Stock Returns923 cited
  • 2001Statistical Methods for Geography892 cited
  • 2007Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis869 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 1989Determinants of the Corporate Decision to Disclose Social Information760 cited
  • 1997

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The Intangible Assets Monitor
708 cited
  • 2000Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity537 cited
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