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Information Consequences of Accounting Conservatism

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
2000Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies2,639 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
2000The Economic Consequences of Increased Disclosure2,369 cited
2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
1999The Economic Consequences of Increased Disclosure2,101 cited
2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
2009

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

1,404 cited

2008The Information Role of Conservatism1,115 cited

Cited by

2015Accounting Conservatism and the Cost of Capital: An International Analysis126 cited
2017Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*117 cited
2020Litigation risk and firm performance: The effect of internal and external corporate governance110 cited
2020Accounting Conservatism and Corporate Social Responsibility91 cited
2015Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility75 cited
2019The Effect of Religion on Accounting Conservatism74 cited
2008Accounting Conservatism and the Cost of Capital: An International Analysis63 cited
2016Conditional Conservatism and Debt versus Equity Financing59 cited
2020Accounting conservatism and the profitability of corporate insiders50 cited
2013Conservatism, disclosure and the cost of equity capital49 cited
2024Firm-level climate risk and accounting conservatism: International evidence44 cited
2020Corporate social responsibility, market reaction and accounting conservatism44 cited
2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis42 cited
2019Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China41 cited
2014Effect of Impairment‐Testing Disclosures on the Cost of Equity Capital38 cited
2021Annual report narrative disclosures, information asymmetry and future firm performance: evidence from Vietnam31 cited