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How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism
16 references·0 citing·48 second hopsampled
How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism (2022)How did Covid-19 affect investors’ interp…Infected Markets: Novel Coronavirus, Government Interventions, and Stock Return Volatility around the Globe (2020)Infected Markets: Novel Coron…Freedom and stock market performance during Covid-19 outbreak (2020)Freedom and stock market perf…COVID-19 and the United States financial markets’ volatility (2020)COVID-19 and the United State…COVID-19 and the march 2020 stock market crash. Evidence from S&P1500 (2020)COVID-19 and the march 2020 s…Conditional conservatism and the limits to earnings management (2020)Conditional conservatism and …Commodity Price Volatility and the Economic Uncertainty of Pandemics (2020)Commodity Price Volatility an…The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings (2012)The Role of Accounting Conser…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…Conditional conservatism and cost of capital (2010)Conditional conservatism and …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…Post-Earnings Announcement Drift and Market Participants' Information Processing Biases (2003)Post-Earnings Announcement Dr…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Accounting Conservatism, the Quality of Earnings, and Stock Returns (2002)Accounting Conservatism, the …The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityAn 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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)On Persistence in Mutual Fund Performance (1997)COVID-19 and stock market volatility: An industry level analysis (2020)Deaths, Panic, Lockdowns and US Equity Markets: The Case of COVID-19 Pandemic (2020)The economics of COVID-19 pandemic: A survey (2021)Why Does Stock Market Volatility Change Over Time? (1989)A Theory of Friendly Boards (2007)Financial markets under the global pandemic of COVID-19 (2020)Investor rewards to environmental responsibility: Evidence from the COVID-19 crisis (2021)The effects of a “black swan” event (COVID-19) on herding behavior in cryptocurrency markets (2021)The impact of COVID-19 on the stock market crash risk in China (2021)Modeling and Forecasting Realized Volatility (2003)How do equity markets react to COVID-19? Evidence from emerging and developed countries (2020)Stock markets’ reaction to COVID-19: Cases or fatalities? (2020)Trust and stock market volatility during the COVID-19 crisis (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)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)Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis (2007)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)Earnings Management During Import Relief Investigations (1991)Capital markets research in accounting (2001)Innovative efficiency and stock returns (2012)Earnings quality: Evidence from the field (2013)The Nature of the Firm (1937)Separation of Ownership and Control (1983)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Corporate governance, incentives, and tax avoidance (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 1997Industry costs of equity5,793 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 2020COVID-19 and the march 2020 stock market crash. Evidence from S&P1500726 cited
  • 2020Infected Markets: Novel Coronavirus, Government Interventions, and Stock Return Volatility around the Globe631 cited
  • 2020COVID-19 and the United States financial markets’ volatility562 cited
  • 2020Commodity Price Volatility and the Economic Uncertainty of Pandemics287 cited
  • 2020Freedom and stock market performance during Covid-19 outbreak272 cited
  • 2010Conditional conservatism and cost of capital249 cited
  • 2012The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings184 cited
  • 2020Conditional conservatism and the limits to earnings management

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157 cited
  • 2003Post-Earnings Announcement Drift and Market Participants' Information Processing Biases151 cited
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