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Placebo Tests of Conditional Conservatism

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References

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2011More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism

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242 cited

2005The Link between Earnings Conservatism and the Price‐to‐Book Ratio*187 cited

Cited by

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2022Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research40 cited
2018Investment Dynamics and Earnings‐Return Properties: A Structural Approach39 cited
2020Negative accounting earnings and gross domestic product34 cited
2018Directors skill and financial reporting quality32 cited
2021Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices31 cited
2021Financial reporting quality effects of imposing (gender) quotas on boards of directors30 cited
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2022Bank Competition and Borrower Conservatism23 cited