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Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?
16 references·0 citing·50 second hopsampled
Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss? (2021)Does a Manager Respond to a Going-Concern…Managerial Overconfidence and Accounting Conservatism (2012)Managerial Overconfidence and…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Information Role of Conservatism (2008)The Information Role of Conse…The contracting benefits of accounting conservatism to lenders and borrowers (2007)The contracting benefits of a…Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)Accounting Conservatism and B…Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs (2002)The Role of Accounting Conser…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…Audit Committee Composition and Auditor Reporting (2000)Audit Committee Composition a…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Auditor size and audit quality (1981)Limited-Dependent and Qualitative Variables in Econometrics (1983)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Audit Committee Oversight Process* (2009)A Framework for Understanding and Researching Audit Quality (2011)An Empirical Evaluation of Accounting Income Numbers (1968)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)The Cross-Section of Expected Stock Returns (1992)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Institutions, Institutional Change and Economic Performance (1991)Legal Determinants of External Finance (1997)Law and Finance (1998)The Limits of Financial Globalization (2005)IFRS Adoption and Accounting Quality: A Review (2007)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 2000Audit Committee Composition and Auditor Reporting926 cited
  • 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
  • 2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited

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2007
Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis
869 cited
  • 2012Managerial Overconfidence and Accounting Conservatism720 cited
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