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Conditional conservatism and the limits to earnings management · Study

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ArticleConditional conservatism and the limits to earnings management

Juan Manuel García Lara2020

OA

Articlegreen2020

Conditional conservatism and the limits to earnings management

Juan Manuel García Lara · Beatriz García Osma · Fernando Peñalva

157 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 2003Corporate Governance and Equity Prices 1997Industry costs of equity

Cited by

2015The implications of research on accounting conservatism for accounting standard setting 2014Information Consequences of Accounting Conservatism 2017Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*2013The relations among accounting conservatism, institutional investors and earnings manipulation 2017The Role of Foreign Shareholders in Disciplining Financial Reporting 2022The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

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Details

Year2020

Typearticle

Published2020-06-19

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations157

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2020.106738

openalex_workW3124903286

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2022Financial distress, earnings management and Big 4 auditors in emerging markets

2014Conditional Conservatism and Audit Fees