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Accounting conservatism and firm performance during the COVID‐19 pandemic
16 references·5 citing·39 second hop
Accounting conservatism and firm performance during the COVID‐19 pandemic (2021)Accounting conservatism and firm performa…Corporate Immunity to the COVID-19 Pandemic (2020)Corporate Immunity to the COV…Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Social Capital, Trust, and Fi…Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Why Do U.S. Firms Hold So Muc…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Corporate Cash Reserves and Acquisitions (1999)Corporate Cash Reserves and A…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Evidence on the Characteristics of Cross Sectional Variation in Stock Returns (1997)Evidence on the Characteristi…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The bright side of CEO narcissism and its impact on accounting conservatism (2023)The bright side of CEO narcis…The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan (2022)The effects of COVID-19 on co…Is it hard to be different during the COVID-19 crisis? Investigating the relationship between corporate social responsibility and earnings management (2022)Is it hard to be different du…How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism (2022)How did Covid-19 affect inves…Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research. (2022)Accounting and the COVID-19 p…Prospect theory: An analysis of decision under risk (1988)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Using daily stock returns (1985)Efficient Capital Markets: II (1991)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Common risk factors in the returns on stocks and bonds (1993)The Cross-Section of Expected Stock Returns (1992)Detecting Earnings Management. (1995)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Social Capital in the Creation of Human Capital (1988)Bowling alone (2000)Do institutional investors drive corporate social responsibility? International evidence (2018)Firms and social responsibility: A review of ESG and CSR research in corporate finance (2021)Aggregate Confusion: The Divergence of ESG Ratings (2022)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Governance and Equity Prices (2003)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)Product Market Threats, Payouts, and Financial Flexibility (2012)Feverish Stock Price Reactions to COVID-19* (2020)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2017Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis3,754 cited
  • 2009Why Do U.S. Firms Hold So Much More Cash than They Used To?2,896 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1999Corporate Cash Reserves and Acquisitions2,066 cited
  • 1997Evidence on the Characteristics of Cross Sectional Variation in Stock Returns1,665 cited
  • 2020

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Corporate Immunity to the COVID-19 Pandemic
1,480 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • Cited by

    • 2022Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.85 cited
    • 2022The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan65 cited
    • 2022Is it hard to be different during the COVID-19 crisis? Investigating the relationship between corporate social responsibility and earnings management38 cited
    • 2022How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism20 cited
    • 2023The bright side of CEO narcissism and its impact on accounting conservatism18 cited