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Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China
16 references·0 citing·50 second hop
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1990Managerial discretion and optimal financing policies3,679 cited
  • 2000Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not)3,045 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2009Financing Innovation and Growth: Cash Flow, External Equity, and the 1990s R&D Boom1,844 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle1,515 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2001Toward a Descriptive Stakeholder Theory: An Organizational Life Cycle Approach1,205 cited
  • 2005Conditional and Unconditional Conservatism:Concepts and Modeling704 cited
  • 2015Accounting conservatism and firm investment efficiency663 cited
  • 1995Do Financing Constraints Explain Why Investment is Correlated with Cash Flow?602 cited

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  • 2007Accounting conservatism and corporate governance601 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
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