-
1
-
-
0036808449
-
The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs
-
Ahmed A., Billings B., Morton R., and Stanford M. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. Accounting Review 77 (2002) 867-890
-
(2002)
Accounting Review
, vol.77
, pp. 867-890
-
-
Ahmed, A.1
Billings, B.2
Morton, R.3
Stanford, M.4
-
2
-
-
34249071402
-
Accounting conservatism and board of director characteristics: an empirical analysis
-
Ahmed A., and Duellman S. Accounting conservatism and board of director characteristics: an empirical analysis. Journal of Accounting and Economics 43 (2007) 411-437
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 411-437
-
-
Ahmed, A.1
Duellman, S.2
-
4
-
-
0005738267
-
Infrastructure requirements for an economically efficient system of public financial reporting and disclosure
-
Ball R. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton Papers on Financial Services (2001) 127-182
-
(2001)
Brookings-Wharton Papers on Financial Services
, pp. 127-182
-
-
Ball, R.1
-
6
-
-
44449105109
-
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
-
Ball R., Sadka G., and Ashok R. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13 (2008) 168-205
-
(2008)
Review of Accounting Studies
, vol.13
, pp. 168-205
-
-
Ball, R.1
Sadka, G.2
Ashok, R.3
-
7
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (1997) 3-37
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
8
-
-
1142277570
-
-
Working Paper, Emory University, Chinese University of Hong Kong, California State University-Hayward
-
Basu, S., Hwang, L., Jan, C., 2001a. Auditor conservatism and quarterly earnings. Working Paper, Emory University, Chinese University of Hong Kong, California State University-Hayward.
-
(2001)
Auditor conservatism and quarterly earnings
-
-
Basu, S.1
Hwang, L.2
Jan, C.3
-
9
-
-
1142277573
-
-
Working Paper, Emory University, Chinese University of Hong Kong, California State University-Hayward
-
Basu, S., Hwang, L., Jan, C., 2001b. Differences in conservatism between big Eight and non-big Eight auditors. Working Paper, Emory University, Chinese University of Hong Kong, California State University-Hayward.
-
(2001)
Differences in conservatism between big Eight and non-big Eight auditors
-
-
Basu, S.1
Hwang, L.2
Jan, C.3
-
11
-
-
1142266539
-
The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK
-
Beekes W., Pope P., and Young S. The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK. Corporate Governance: An International Review 12 (2004) 47-59
-
(2004)
Corporate Governance: An International Review
, vol.12
, pp. 47-59
-
-
Beekes, W.1
Pope, P.2
Young, S.3
-
13
-
-
0742276632
-
Financial accounting information, organizational complexity and corporate governance systems
-
Bushman R., Chen Q., Engel E., and Smith A. Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics 37 (2004) 167-201
-
(2004)
Journal of Accounting and Economics
, vol.37
, pp. 167-201
-
-
Bushman, R.1
Chen, Q.2
Engel, E.3
Smith, A.4
-
15
-
-
0000250331
-
Differential market reaction to pooling and purchase methods
-
Davis M. Differential market reaction to pooling and purchase methods. Accounting Review 65 (1990) 696-709
-
(1990)
Accounting Review
, vol.65
, pp. 696-709
-
-
Davis, M.1
-
16
-
-
84935941592
-
The structure of corporate ownership: causes and consequences
-
Demsetz H., and Lehn K. The structure of corporate ownership: causes and consequences. Journal of Political Economy 93 (1985) 1155-1177
-
(1985)
Journal of Political Economy
, vol.93
, pp. 1155-1177
-
-
Demsetz, H.1
Lehn, K.2
-
17
-
-
0345980175
-
Security returns and the value relevance of accounting data
-
Easton P. Security returns and the value relevance of accounting data. Accounting Horizon 13 (1999) 399-412
-
(1999)
Accounting Horizon
, vol.13
, pp. 399-412
-
-
Easton, P.1
-
18
-
-
13844277037
-
The pricing of national and city-specific reputations for industry expertise in the US audit market
-
Francis J., Reichelt K., and Wang D. The pricing of national and city-specific reputations for industry expertise in the US audit market. Accounting Review 80 (2005) 113-136
-
(2005)
Accounting Review
, vol.80
, pp. 113-136
-
-
Francis, J.1
Reichelt, K.2
Wang, D.3
-
20
-
-
43949176471
-
Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
-
Gaver J., and Gaver K. Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics 16 (1993) 125-160
-
(1993)
Journal of Accounting and Economics
, vol.16
, pp. 125-160
-
-
Gaver, J.1
Gaver, K.2
-
21
-
-
0000868739
-
The changing time series properties of earnings, cash flows and accruals: has financial reporting become more conservative?
-
Givoly D., and Hayn C. The changing time series properties of earnings, cash flows and accruals: has financial reporting become more conservative?. Journal of Accounting and Economics 29 (2000) 287-320
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 287-320
-
-
Givoly, D.1
Hayn, C.2
-
22
-
-
0036004049
-
Errors in estimating accruals: implications for empirical research
-
Hribar P., and Collins D. Errors in estimating accruals: implications for empirical research. Journal of Accounting Research 40 (2002) 105-134
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 105-134
-
-
Hribar, P.1
Collins, D.2
-
23
-
-
0001066475
-
Agency costs of free cash flow, corporate finance, and takeovers
-
Jensen M. Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review 76 (1986) 323-329
-
(1986)
American Economic Review
, vol.76
, pp. 323-329
-
-
Jensen, M.1
-
24
-
-
44649197264
-
Theory of the firm: managerial behavior, agency costs, and ownership structure
-
Jensen M., and Meckling W. Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3 (1976) 305-360
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
26
-
-
19744374683
-
The agency costs of overvalued equity
-
Jensen M. The agency costs of overvalued equity. Financial Management 34 (2005) 5-19
-
(2005)
Financial Management
, vol.34
, pp. 5-19
-
-
Jensen, M.1
-
27
-
-
0002861826
-
Escalation errors and the sunk cost effect: an explanation based on reputation and information asymmetries
-
Kanodia C., Bushman R., and Dickhaut J. Escalation errors and the sunk cost effect: an explanation based on reputation and information asymmetries. Journal of Accounting Research 27 (1989) 59-77
-
(1989)
Journal of Accounting Research
, vol.27
, pp. 59-77
-
-
Kanodia, C.1
Bushman, R.2
Dickhaut, J.3
-
28
-
-
84977712240
-
The success of acquisitions: evidence from divestitures
-
Kaplan S., and Weisbach M. The success of acquisitions: evidence from divestitures. Journal of Finance 47 (1992) 107-138
-
(1992)
Journal of Finance
, vol.47
, pp. 107-138
-
-
Kaplan, S.1
Weisbach, M.2
-
29
-
-
70350375270
-
Estimation and empirical properties of a firm-year measure of accounting conservatism
-
in press, doi:10.1016/j.jacceco.2009.08.002
-
Khan, M., Watts, R., 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, in press, doi:10.1016/j.jacceco.2009.08.002.
-
(2009)
Journal of Accounting and Economics
-
-
Khan, M.1
Watts, R.2
-
31
-
-
41949100856
-
The information role of conservative financial statements
-
LaFond R., and Watts R. The information role of conservative financial statements. Accounting Review 83 (2008) 447-478
-
(2008)
Accounting Review
, vol.83
, pp. 447-478
-
-
LaFond, R.1
Watts, R.2
-
32
-
-
6344270172
-
Why has IPO underpricing changed over time?
-
Loughran T., and Ritter J. Why has IPO underpricing changed over time?. Financial Management 33 (2004) 5-37
-
(2004)
Financial Management
, vol.33
, pp. 5-37
-
-
Loughran, T.1
Ritter, J.2
-
33
-
-
0001113843
-
An analysis of value destruction in AT&T's acquisition of NCR
-
Lys T., and Vincent L. An analysis of value destruction in AT&T's acquisition of NCR. Journal of Financial Economics 39 (1995) 353-378
-
(1995)
Journal of Financial Economics
, vol.39
, pp. 353-378
-
-
Lys, T.1
Vincent, L.2
-
34
-
-
34547880030
-
Corporate governance and acquirer returns
-
Masulis R., Wang C., and Xie F. Corporate governance and acquirer returns. Journal of Finance 62 (2007) 1851-1889
-
(2007)
Journal of Finance
, vol.62
, pp. 1851-1889
-
-
Masulis, R.1
Wang, C.2
Xie, F.3
-
37
-
-
35448987305
-
How do diversity of opinion and information asymmetry affect acquirer returns?
-
Moeller S., Schlingemann F., and Stulz R. How do diversity of opinion and information asymmetry affect acquirer returns?. Review of Financial Studies 20 (2007) 2047-2078
-
(2007)
Review of Financial Studies
, vol.20
, pp. 2047-2078
-
-
Moeller, S.1
Schlingemann, F.2
Stulz, R.3
-
38
-
-
56249124205
-
The role of information asymmetry and financial reporting quality in debt contracting: evidence form the secondary loan market
-
Moerman R. The role of information asymmetry and financial reporting quality in debt contracting: evidence form the secondary loan market. Journal of Accounting and Economics 46 (2008) 240-260
-
(2008)
Journal of Accounting and Economics
, vol.46
, pp. 240-260
-
-
Moerman, R.1
-
39
-
-
84977702683
-
Do managerial incentives drive bad acquisitions?
-
Morck R., Shleifer A., and Vishny R. Do managerial incentives drive bad acquisitions?. Journal of Finance 45 (1990) 31-48
-
(1990)
Journal of Finance
, vol.45
, pp. 31-48
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.3
-
40
-
-
73949155537
-
-
Working Paper, University of Illinois, Chicago
-
Pandit, S., 2009. Accounting choice, announcement returns, and operating performance in stock-for-stock acquisitions. Working Paper, University of Illinois, Chicago.
-
(2009)
Accounting choice, announcement returns, and operating performance in stock-for-stock acquisitions
-
-
Pandit, S.1
-
41
-
-
84892702170
-
Estimating standard errors in finance panel data sets: comparing approaches
-
Petersen M. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 22 (2009) 435-480
-
(2009)
Review of Financial Studies
, vol.22
, pp. 435-480
-
-
Petersen, M.1
-
42
-
-
0002537125
-
The hubris hypothesis of corporate takeovers
-
Roll R. The hubris hypothesis of corporate takeovers. Journal of Business 59 (1986) 197-216
-
(1986)
Journal of Business
, vol.59
, pp. 197-216
-
-
Roll, R.1
-
43
-
-
34547128361
-
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
-
Roychowdhury S., and Watts R. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics 44 (2007) 2-31
-
(2007)
Journal of Accounting and Economics
, vol.44
, pp. 2-31
-
-
Roychowdhury, S.1
Watts, R.2
-
44
-
-
0038400973
-
Why has the contemporaneous linear returns-earnings relation declined?
-
Ryan S., and Zarowin P. Why has the contemporaneous linear returns-earnings relation declined?. Accounting Review 78 (2003) 523-553
-
(2003)
Accounting Review
, vol.78
, pp. 523-553
-
-
Ryan, S.1
Zarowin, P.2
-
45
-
-
84989064850
-
Post-acquisition financial performance and executive compensation
-
Schmidt D., and Fowler K. Post-acquisition financial performance and executive compensation. Strategic Management Journal 11 (1990) 559-569
-
(1990)
Strategic Management Journal
, vol.11
, pp. 559-569
-
-
Schmidt, D.1
Fowler, K.2
-
46
-
-
45349109969
-
Management entrenchment: the case of management-specific investment
-
Shleifer A., and Vishny R. Management entrenchment: the case of management-specific investment. Journal of Financial Economics 25 (1989) 123-139
-
(1989)
Journal of Financial Economics
, vol.25
, pp. 123-139
-
-
Shleifer, A.1
Vishny, R.2
-
49
-
-
2342505938
-
The investment opportunity set and corporate financing, dividend, and compensation policies
-
Smith C., and Watts R. The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Financial Economics 32 (1992) 263-292
-
(1992)
Journal of Financial Economics
, vol.32
, pp. 263-292
-
-
Smith, C.1
Watts, R.2
-
50
-
-
84872494936
-
Agency problems, auditing, and the theory of the firm: some evidence
-
Watts R., and Zimmerman J. Agency problems, auditing, and the theory of the firm: some evidence. Journal of Law and Economics 26 (1983) 613-634
-
(1983)
Journal of Law and Economics
, vol.26
, pp. 613-634
-
-
Watts, R.1
Zimmerman, J.2
-
52
-
-
0742311560
-
Conservatism in accounting. Part I: explanations and implications
-
Watts R. Conservatism in accounting. Part I: explanations and implications. Accounting Horizons 17 (2003) 207-221
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.1
-
53
-
-
38849108004
-
Efficiency gains from accounting conservatism: benefits to lenders and borrowers
-
Zhang J. Efficiency gains from accounting conservatism: benefits to lenders and borrowers. Journal of Accounting and Economics 45 (2008) 27-54
-
(2008)
Journal of Accounting and Economics
, vol.45
, pp. 27-54
-
-
Zhang, J.1
|