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Accounting conservatism in complex companies
16 references·0 citing·42 second hopsampled
Accounting conservatism in complex companies (2018)Accounting conservatism in complex compan…The confounding effect of cost stickiness on conservatism estimates (2015)The confounding effect of cos…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…The determinants of corporate board size and composition: An empirical analysis (2007)The determinants of corporate…The determinants of board structure☆ (2007)The determinants of board str…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…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…Financial accounting information, organizational complexity and corporate governance systems (2003)Financial accounting informat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…FOREIGN SUBSIDIARY COMPENSATION STRATEGY: AN AGENCY THEORY PERSPECTIVE. (1996)FOREIGN SUBSIDIARY COMPENSATI…DIVERSIFICATION STRATEGY AND R&D INTENSITY IN MULTIPRODUCT FIRMS. (1989)DIVERSIFICATION STRATEGY AND …The Economic Theory of Agency: The Principal's Problem. (1973)The Economic Theory of Agency…Insurance, Information, and Individual Action (1971)Insurance, Information, and I…Decision Analysis: Introductory Lectures on Choices Under Uncertainty. (1969)Essays in the Theory of Risk-Bearing. (1972)Internal Labor Markets and Manpower Analysis (1972)Moral Hazard and Observability (1979)Moral Hazard in Teams (1982)Signaling Theory: A Review and Assessment (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Separation of Ownership and Control (1983)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Boards: Does one size fit all☆ (2007)Women in the boardroom and their impact on governance and performance☆ (2009)Endogeneity and the dynamics of internal corporate governance (2012)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)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1973The Economic Theory of Agency: The Principal's Problem.4,296 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2007The determinants of board structure☆1,815 cited
  • 2007The determinants of corporate board size and composition: An empirical analysis1,726 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 2003Financial accounting information, organizational complexity and corporate governance systems1,058 cited
  • 2003Industry Concentration and Average Stock Returns923 cited
  • 1971Insurance, Information, and Individual Action617 cited
  • 1996FOREIGN SUBSIDIARY COMPENSATION STRATEGY: AN AGENCY THEORY PERSPECTIVE.561 cited
  • 1989DIVERSIFICATION STRATEGY AND R&D INTENSITY IN MULTIPRODUCT FIRMS.

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556 cited
  • 2015The confounding effect of cost stickiness on conservatism estimates211 cited
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