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Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?
16 references·1 citing·45 second hopsampled
Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming? (2018)Does Accounting Conservatism Make Good Ne…Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Accounting Conservatism and S…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Information Role of Conservatism (2008)The Information Role of Conse…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Ambiguity, Information Quality, and Asset Pricing (2008)Ambiguity, Information Qualit…Information Uncertainty and Stock Returns (2006)Information Uncertainty and S…Credibility of Management Forecasts (2005)Credibility of Management For…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…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 …The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Evidence that stock prices do…RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)RISK, UNCERTAINTY, AND DIVERG…Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China (2022)Accounting Conservatism, R&D …An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachRisk, Return, and Equilibrium: Empirical Tests (1973)Mean reversion in stock prices (1988)Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Investor Psychology and Asset Pricing (2001)Why Firms Voluntarily Disclose Bad News (1994)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Earnings Management During Import Relief Investigations (1991)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Managerial Ability and Earnings Quality (2012)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Trading Is Hazardous to Your Wealth: The Common Stock Investment Performance of Individual Investors (2000)The Cross‐Section of Volatility and Expected Returns (2006)All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors (2007)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)On financial contracting (1979)The information content of losses (1995)The arbitrage theory of capital asset pricing (1976)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)On Persistence in Mutual Fund Performance (1997)Retail Investor Sentiment and Return Comovements (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Individualism and Momentum around the World (2010)
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1977RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION3,714 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
  • 2006Information Uncertainty and Stock Returns1,810 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 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
  • 2014Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence1,044 cited
  • 2005Credibility of Management Forecasts914 cited
  • 2008Ambiguity, Information Quality, and Asset Pricing

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831 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
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    • 2022Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China14 cited