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Earnings Restatements and Differential Timeliness of Accounting Conservatism · Study

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ArticleEarnings Restatements and Differential Timeliness of Accounting Conservatism

Michael Ettredge2011

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Articlegreen2011

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Michael Ettredge · Ying Huang · Weining Zhang

149 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 2004Costs of Equity and Earnings Attributes 2009Estimation and empirical properties of a firm-year measure of accounting conservatism 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research 2003Determinants of market reactions to restatement announcements 2005Restoring Trust after Fraud: Does Corporate Governance Matter?

Cited by

2014Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism 2016Accounting Conservatism: A Literature Review 2014Information Consequences of Accounting Conservatism 2013Corporate Governance and Accounting Conservatism: Evidence from the Banking Industry 2013Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

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Year2011

Typearticle

Published2011-12-28

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations149

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2012.01.002

openalex_workW3122849631

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2013

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

2014Affiliated Banker on Board and Conservative Accounting

2020CEOs’ experience of the Great Chinese Famine and accounting conservatism