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Estimation and empirical properties of a firm-year measure of accounting conservatism · Study

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ArticleEstimation and empirical properties of a firm-year measure of accounting conservatism

Mozaffar Khan2009

OA

Articlegreen2009

Estimation and empirical properties of a firm-year measure of accounting conservatism

Mozaffar Khan · Ross L. Watts

1,404 citations·0/0 files stored·Journal of Accounting and Economics

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

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973Risk, Return, and Equilibrium: Empirical Tests 1977Determinants of corporate borrowing 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 1992The investment opportunity set and corporate financing, dividend, and compensation policies 2000The effect of international institutional factors on properties of accounting earnings 1979On financial contracting

Cited by

2011Cash Flow Patterns as a Proxy for Firm Life Cycle 2014Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings 2011A Framework for Understanding and Researching Audit Quality 2012Managerial Overconfidence and Accounting Conservatism 2015Accounting conservatism and firm investment efficiency

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Year2009

Typearticle

Published2009-09-17

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations1,404

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2009.08.002

openalex_workW3122850875

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