Conditional and Unconditional Conservatism:Concepts and Modeling
Top Cited Papers
- 1 September 2005
- journal article
- research article
- Published by Springer Nature in Review of Accounting Studies
- Vol. 10 (2-3) , 269-309
- https://doi.org/10.1007/s11142-005-1532-6
Abstract
No abstract availableKeywords
This publication has 31 references indexed in Scilit:
- Earnings quality in UK private firms: comparative loss recognition timelinessJournal of Accounting and Economics, 2005
- Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United KingdomJournal of Business Finance & Accounting, 2001
- Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in ChinaAsia-Pacific Journal of Accounting & Economics, 2000
- Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) ModelJournal of Accounting, Auditing & Finance, 2000
- Accounting for the impairment of long-lived assets: Evidence from the petroleum industryJournal of Accounting and Economics, 2000
- The effect of international institutional factors on properties of accounting earningsJournal of Accounting and Economics, 2000
- Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on EquityJournal of Accounting Research, 2000
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997
- Conservatism and Auditor-Client NegotiationsJournal of Accounting Research, 1991
- δ-Depreciation Methods: Some Analytical ResultsJournal of Accounting Research, 1974