메뉴 건너뛰기
Journal of Accounting, Auditing and Finance
Volumn 22, Issue 3, 2007, Pages 449-467
Accounting conservatism and real options
Author keywords

Accounting conservatism; Financial disclosure; Real options
Indexed keywords

EID: 34547634034     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0702200305     Document Type: Review
Times cited : (9)
References (16)
  • 1
    • 3843134038 scopus 로고    scopus 로고
    • Abandonment Options and Information System Design
    • March
    • Arya, A., and J. Glover. 2003. "Abandonment Options and Information System Design." Review of Accounting Studies 8 (March): 29-45.
    • (2003) Review of Accounting Studies , vol.8 , pp. 29-45
    • Arya, A.1    Glover, J.2
  • 2
    • 0031498138 scopus 로고    scopus 로고
    • The Conservatism Principle and the Asymmetric Timeliness of Earnings
    • Basu, S. 1997. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting and Economics 24: 3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 3-37
    • Basu, S.1
  • 4
    • 0037729418 scopus 로고    scopus 로고
    • When Capital Follows Productivity: Non-linear Residual Income Dynamics
    • Biddle, G., P. Chen, and G. Zhang. 2001. "When Capital Follows Productivity: Non-linear Residual Income Dynamics." Review of Accounting Studies 6: 229-265.
    • (2001) Review of Accounting Studies , vol.6 , pp. 229-265
    • Biddle, G.1    Chen, P.2    Zhang, G.3
  • 5
    • 0031287878 scopus 로고    scopus 로고
    • Earnings, Adaptation and Equity Value
    • April
    • Burgstahler, D., and I. Dichev. 1997. "Earnings, Adaptation and Equity Value." The Accounting Review 72 (April): 187-216.
    • (1997) The Accounting Review , vol.72 , pp. 187-216
    • Burgstahler, D.1    Dichev, I.2
  • 6
    • 0038401009 scopus 로고    scopus 로고
    • Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data
    • April
    • Chen, P., and G. Zhang. 2003. "Heterogeneous Investment Opportunities in Multiple-Segment Firms and the Incremental Value Relevance of Segment Accounting Data." The Accounting Review 78 (April): 397-428.
    • (2003) The Accounting Review , vol.78 , pp. 397-428
    • Chen, P.1    Zhang, G.2
  • 7
    • 0030305052 scopus 로고    scopus 로고
    • Uncertainty Resolution and the Theory of Depreciation Measurement
    • Autumn
    • Feltham, G., and J. Ohlson. 1996. "Uncertainty Resolution and the Theory of Depreciation Measurement." Journal of Accounting Research 34 (Autumn): 209-234.
    • (1996) Journal of Accounting Research , vol.34 , pp. 209-234
    • Feltham, G.1    Ohlson, J.2
  • 8
    • 0035540338 scopus 로고    scopus 로고
    • Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports
    • October
    • Gigler, F., and T. Hemmer. 2001. "Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports." The Accounting Review 76 (October): 471-493.
    • (2001) The Accounting Review , vol.76 , pp. 471-493
    • Gigler, F.1    Hemmer, T.2
  • 9
    • 0347488367 scopus 로고    scopus 로고
    • Dividend Covenants and Income Measurement
    • March
    • Gjesdal, F., and R. Antle. 2001. "Dividend Covenants and Income Measurement." Review of accounting studies 6 (March): 53-75.
    • (2001) Review of accounting studies , vol.6 , pp. 53-75
    • Gjesdal, F.1    Antle, R.2
  • 10
    • 58149210589 scopus 로고
    • The Information Content of Losses
    • September
    • Hayn, C. 1995. "The Information Content of Losses." Journal of Accounting and Economics 20 (September): 125-153.
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 125-153
    • Hayn, C.1
  • 11
    • 0011293832 scopus 로고    scopus 로고
    • The Demand for Accounting Conservatism for Managerial Control
    • March
    • Kwon, Y., P. Newman, and Y. Suh. 2001. "The Demand for Accounting Conservatism for Managerial Control." Review of Accounting Studies 6 (March): 29-51.
    • (2001) Review of Accounting Studies , vol.6 , pp. 29-51
    • Kwon, Y.1    Newman, P.2    Suh, Y.3
  • 12
    • 0036013270 scopus 로고    scopus 로고
    • Accounting Conservatism, Earnings Quality, and Stock Returns
    • Penman, S., and X. Zhang. 2002. "Accounting Conservatism, Earnings Quality, and Stock Returns." The Accounting Review 77(2): 237-264.
    • (2002) The Accounting Review , vol.77 , Issue.2 , pp. 237-264
    • Penman, S.1    Zhang, X.2
  • 13
    • 33845618096 scopus 로고    scopus 로고
    • Conservatism in Accounting: Good or Bad?
    • Ph.D. Dissertation, University of Minnesota
    • Venugopalan, R. 2001. "Conservatism in Accounting: Good or Bad?" Ph.D. Dissertation, University of Minnesota.
    • (2001)
    • Venugopalan, R.1
  • 14
    • 0742311560 scopus 로고    scopus 로고
    • Conservatism in Accounting Part I: Explanations and Implications
    • September
    • Watts, R. 2003a. "Conservatism in Accounting Part I: Explanations and Implications." Accounting Horizons 17 (September): 207-221.
    • (2003) Accounting Horizons , vol.17 , pp. 207-221
    • Watts, R.1
  • 15
    • 77249151423 scopus 로고    scopus 로고
    • Conservatism in Accounting Part II: Evidence and Research Opportunities
    • December
    • Watts, R. 2003b. "Conservatism in Accounting Part II: Evidence and Research Opportunities." Accounting Horizons 17 (December): 287-301.
    • (2003) Accounting Horizons , vol.17 , pp. 287-301
    • Watts, R.1
  • 16
    • 0034257393 scopus 로고    scopus 로고
    • Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications
    • Autumn
    • Zhang, G. 2000. "Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications." Journal of Accounting Research 38 (Autumn): 271-295.
    • (2000) Journal of Accounting Research , vol.38 , pp. 271-295
    • Zhang, G.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.