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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
16 references·16 citing·28 second hopsampled
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013)Econometrics of the Basu Asymmetric Timel…The Econometrics of Financial Markets (2012)The Econometrics of Financial…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…Capital markets research in accounting (2001)Capital markets research in a…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Econometrics of Financial Markets (1997)The Econometrics of Financial…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…The information content of losses (1995)The information content of lo…The Dividend-Price Ratio and Expectations of Future Dividends and Discount Factors (1986)The Dividend-Price Ratio and …Positive Accounting Theory (1985)Positive Accounting TheoryDo Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Do Stock Prices Move Too Much…EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)EFFICIENT CAPITAL MARKETS: A …Efficient Capital Markets: A Review of Theory and Empirical Work (1970)Efficient Capital Markets: A …An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)DISTRIBUTION OF INCOMES OF CO…Théorie de la spéculation (1900)Théorie de la spéculationBehavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Behavioral Economics of Accou…Political Uncertainty and Accounting Conservatism (2020)Political Uncertainty and Acc…Conditional conservatism and the limits to earnings management (2020)Conditional conservatism and …Accounting Conservatism and Bankruptcy Risk (2020)Accounting Conservatism and B…What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses (2018)What's in a Name? Initial Evi…The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis (2016)The Effect of Accounting Cons…The bright side of managerial over-optimism (2016)The bright side of managerial…Accounting Conservatism: A Literature Review (2016)Accounting Conservatism: A Li…The implications of research on accounting conservatism for accounting standard setting (2015)The implications of research …The confounding effect of cost stickiness on conservatism estimates (2015)The confounding effect of cos…Placebo Tests of Conditional Conservatism (2015)Placebo Tests of Conditional …Cash flow asymmetry: Causes and implications for conditional conservatism research (2014)Cash flow asymmetry: Causes a…Accounting conservatism and managerial risk-taking: Corporate acquisitions (2014)Accounting conservatism and m…Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis (2012)Non‐Audit Service Fees and Fi…What affects accounting conservatism: A corporate governance perspective (2009)What affects accounting conse…The Economic Determinants of Conditional Conservatism (2009)The Economic Determinants of …Dividend Policy, Growth, and the Valuation of Shares (1961)Does the Stock Market Overreact? (1985)Noise Trader Risk in Financial Markets (1990)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Time Series Analysis, Forecasting, and Control (1995)Dividend Policy under Asymmetric Information (1985)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)Using daily stock returns (1985)Efficient Capital Markets: II (1991)The Behavior of Stock-Market Prices (1965)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Users of the world, unite! The challenges and opportunities of Social Media (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)The Economic Costs of Conflict: A Case Study of the Basque Country (2003)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Market Liquidity and Funding Liquidity (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Capital Structure Puzzle (1984)Predicting Excess Stock Returns Out of Sample: Can Anything Beat the Historical Average? (2007)Introductory Econometrics for Finance (2008)
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References

  • 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*15,723 cited
  • 1970Efficient Capital Markets: A Review of Theory and Empirical Work13,616 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 2012The Econometrics of Financial Markets5,875 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997The Econometrics of Financial Markets5,007 cited
  • 1980Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends?4,020 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1956DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES3,426 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1900Théorie de la spéculation2,605 cited
  • 2001Capital markets research in accounting2,575 cited
  • 1986The Dividend-Price Ratio and Expectations of Future Dividends and Discount Factors2,425 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited

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  • 1995The information content of losses2,315 cited
  • Cited by

    • 2015The confounding effect of cost stickiness on conservatism estimates211 cited
    • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
    • 2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis196 cited
    • 2018What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses178 cited
    • 2020Accounting Conservatism and Bankruptcy Risk175 cited
    • 2014Accounting conservatism and managerial risk-taking: Corporate acquisitions164 cited
    • 2020Conditional conservatism and the limits to earnings management157 cited
    • 2020Political Uncertainty and Accounting Conservatism151 cited
    • 2015The implications of research on accounting conservatism for accounting standard setting146 cited
    • 2009The Economic Determinants of Conditional Conservatism144 cited
    • 2016Accounting Conservatism: A Literature Review139 cited
    • 2014Cash flow asymmetry: Causes and implications for conditional conservatism research136 cited
    • 2016The bright side of managerial over-optimism135 cited
    • 2012Non‐Audit Service Fees and Financial Reporting Quality: A Meta‐Analysis127 cited
    • 2009What affects accounting conservatism: A corporate governance perspective108 cited
    • 2015Placebo Tests of Conditional Conservatism96 cited