메뉴 건너뛰기




Volumn 53, Issue 1-2, 2012, Pages 115-135

Corporate suppliers and customers and accounting conservatism

Author keywords

Conservatism; Customers; Financial disclosures; Suppliers

Indexed keywords


EID: 84857044530     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2011.11.007     Document Type: Article
Times cited : (322)

References (83)
  • 1
    • 0036808449 scopus 로고    scopus 로고
    • The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs
    • Ahmed A.S., Billings B.K., Morton R.M., Stanford-Harris M. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 2002, 77:867-890.
    • (2002) The Accounting Review , vol.77 , pp. 867-890
    • Ahmed, A.S.1    Billings, B.K.2    Morton, R.M.3    Stanford-Harris, M.4
  • 2
    • 70349467903 scopus 로고    scopus 로고
    • The limitations of industry concentration measures constructed with Compustat data: implications for finance research
    • Ali A., Klasa S., Yeung E. The limitations of industry concentration measures constructed with Compustat data: implications for finance research. Review of Financial Studies 2009, 22:3839-3871.
    • (2009) Review of Financial Studies , vol.22 , pp. 3839-3871
    • Ali, A.1    Klasa, S.2    Yeung, E.3
  • 3
    • 84857060561 scopus 로고    scopus 로고
    • Oligopolistic Industries and Corporate Disclosure Policy
    • Working Paper. University of Texas at Dallas.
    • Ali, A., Klasa, S., Yeung, E., 2010. Oligopolistic Industries and Corporate Disclosure Policy. Working Paper. University of Texas at Dallas.
    • (2010)
    • Ali, A.1    Klasa, S.2    Yeung, E.3
  • 4
    • 0036591215 scopus 로고    scopus 로고
    • The role of information and opportunism in the choice of buyer-supplier relationships
    • Baiman S., Rajan M. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 2002, 40:247-278.
    • (2002) Journal of Accounting Research , vol.40 , pp. 247-278
    • Baiman, S.1    Rajan, M.2
  • 5
    • 0010861850 scopus 로고
    • The firm as a specialist contracting intermediary: application to accounting and auditing
    • Unpublished Manuscript.
    • Ball, R., 1989. The firm as a specialist contracting intermediary: application to accounting and auditing. Unpublished Manuscript.
    • (1989)
    • Ball, R.1
  • 6
    • 84857056592 scopus 로고    scopus 로고
    • On Estimating Conditional Conservatism. Working Paper.
    • Ball, R., Kothari, S.P., Nikolaev, V., 2011. On Estimating Conditional Conservatism. Working Paper.
    • (2011)
    • Ball, R.1    Kothari, S.P.2    Nikolaev, V.3
  • 7
    • 13844254179 scopus 로고    scopus 로고
    • Earnings quality in UK private firms: comparative loss recognition timeliness
    • Ball R., Shivakumar L. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 2005, 39:83-128.
    • (2005) Journal of Accounting and Economics , vol.39 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 8
    • 0032264834 scopus 로고    scopus 로고
    • Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices
    • Bamber L.S., Cheon Y.S. Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research 1998, 36:167-190.
    • (1998) Journal of Accounting Research , vol.36 , pp. 167-190
    • Bamber, L.S.1    Cheon, Y.S.2
  • 9
    • 51749103773 scopus 로고    scopus 로고
    • Buyer-supplier relationships and the stakeholder theory of capital structure
    • Banerjee S., Dasgupta S., Kim Y. Buyer-supplier relationships and the stakeholder theory of capital structure. Journal of Finance 2008, 63:2507-2552.
    • (2008) Journal of Finance , vol.63 , pp. 2507-2552
    • Banerjee, S.1    Dasgupta, S.2    Kim, Y.3
  • 10
    • 0004025838 scopus 로고
    • Conservatism and the Asymmetric Timeliness of Earnings
    • Ph.D. Thesis. University of Rochester, Rochester, New York.
    • Basu, S., 1995. Conservatism and the Asymmetric Timeliness of Earnings. Ph.D. Thesis. University of Rochester, Rochester, New York.
    • (1995)
    • Basu, S.1
  • 11
    • 0031498138 scopus 로고    scopus 로고
    • 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 1997, 24:3-38.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 3-38
    • Basu, S.1
  • 12
    • 22144460021 scopus 로고    scopus 로고
    • Discussion of "On the asymmetric recognition of good and bad news in France, Germany and the United Kindom"
    • Basu S. Discussion of "On the asymmetric recognition of good and bad news in France, Germany and the United Kindom". Journal of Business Finance and Accounting 2001, 28:1333-1349.
    • (2001) Journal of Business Finance and Accounting , vol.28 , pp. 1333-1349
    • Basu, S.1
  • 13
    • 22144451507 scopus 로고    scopus 로고
    • Discussion of "Conditional and unconditional conservatism: concepts and modeling"
    • Basu S. Discussion of "Conditional and unconditional conservatism: concepts and modeling". Review of Accounting Studies 2005, 10:311-321.
    • (2005) Review of Accounting Studies , vol.10 , pp. 311-321
    • Basu, S.1
  • 14
    • 1142277573 scopus 로고    scopus 로고
    • Differences in Conservatism Between Big Eight and Non-Big Eight Auditors
    • Working Paper. Baruch College, CUNY.
    • Basu, S., Hwang, L., Jan, C., 2001. Differences in Conservatism Between Big Eight and Non-Big Eight Auditors. Working Paper. Baruch College, CUNY.
    • (2001)
    • Basu, S.1    Hwang, L.2    Jan, C.3
  • 15
    • 84857056593 scopus 로고
    • Conservatism. Working Paper. Stanford University.
    • Beaver, W.H., 1993. Conservatism. Working Paper. Stanford University.
    • (1993)
    • Beaver, W.H.1
  • 16
    • 84857060564 scopus 로고    scopus 로고
    • Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism. Working Paper.
    • Beaver, W.H., Ryan, S.G., 2009. Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism. Working Paper.
    • (2009)
    • Beaver, W.H.1    Ryan, S.G.2
  • 17
    • 29844448457 scopus 로고    scopus 로고
    • Survival of the best fit: exposure to low-wage countries and the (uneven) growth of U.S. manufacturing plants
    • Bernard A., Jensen J., Schott P. Survival of the best fit: exposure to low-wage countries and the (uneven) growth of U.S. manufacturing plants. Journal of International Economics 2006, 68:219-237.
    • (2006) Journal of International Economics , vol.68 , pp. 219-237
    • Bernard, A.1    Jensen, J.2    Schott, P.3
  • 19
    • 0001201270 scopus 로고
    • The existence of self-enforcing contracts
    • Bull C. The existence of self-enforcing contracts. Quarterly Journal of Economics 1987, 102:147-159.
    • (1987) Quarterly Journal of Economics , vol.102 , pp. 147-159
    • Bull, C.1
  • 23
    • 0038183943 scopus 로고    scopus 로고
    • Capital structure and product market interactions: evidence from business cycles
    • Campello M. Capital structure and product market interactions: evidence from business cycles. Journal of Financial Economics 2003, 68:353-378.
    • (2003) Journal of Financial Economics , vol.68 , pp. 353-378
    • Campello, M.1
  • 24
    • 33748149035 scopus 로고    scopus 로고
    • Debt financing: does it hurt or boost firm performance in product markets?
    • Campello M. Debt financing: does it hurt or boost firm performance in product markets?. Journal of Financial Economics 2006, 82:135-172.
    • (2006) Journal of Financial Economics , vol.82 , pp. 135-172
    • Campello, M.1
  • 25
    • 84979188687 scopus 로고
    • The nature of the firm
    • Coase R.H. The nature of the firm. Economica 1937, 4:386-405.
    • (1937) Economica , vol.4 , pp. 386-405
    • Coase, R.H.1
  • 27
    • 0034360870 scopus 로고    scopus 로고
    • The acquisition of Fisher Body by General Motors
    • Coase R.H. The acquisition of Fisher Body by General Motors. Journal of Law and Economics 2000, 43:15-32.
    • (2000) Journal of Law and Economics , vol.43 , pp. 15-32
    • Coase, R.H.1
  • 28
    • 33646229086 scopus 로고    scopus 로고
    • The conduct of economics: the example of Fisher Body and General Motors
    • Coase R.H. The conduct of economics: the example of Fisher Body and General Motors. Journal of Economics and Management Strategy 2006, 15:255-278.
    • (2006) Journal of Economics and Management Strategy , vol.15 , pp. 255-278
    • Coase, R.H.1
  • 29
    • 84857058558 scopus 로고    scopus 로고
    • Product Market Competition and Accounting Conservatism
    • Working Paper. University of Arizona.
    • Dhaliwal, D., Huang, S., Khurana, I., Pereira, R., 2009. Product Market Competition and Accounting Conservatism. Working Paper. University of Arizona.
    • (2009)
    • Dhaliwal, D.1    Huang, S.2    Khurana, I.3    Pereira, R.4
  • 30
    • 84857037189 scopus 로고    scopus 로고
    • Labor Unions and Accounting Conservatism
    • Working Paper. University of Missouri.
    • Farber, D., Hsieh, H., Jung, B., Yi, H., 2010. Labor Unions and Accounting Conservatism. Working Paper. University of Missouri.
    • (2010)
    • Farber, D.1    Hsieh, H.2    Jung, B.3    Yi, H.4
  • 31
    • 7744242848 scopus 로고    scopus 로고
    • Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms
    • Fee C.E., Thomas S. Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms. Journal of Financial Economics 2004, 74:423-460.
    • (2004) Journal of Financial Economics , vol.74 , pp. 423-460
    • Fee, C.E.1    Thomas, S.2
  • 32
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis J., Krishnan J. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 1999, 16:135-165.
    • (1999) Contemporary Accounting Research , vol.16 , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 36
    • 77951591958 scopus 로고    scopus 로고
    • On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom
    • Giner B., Rees W. On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom. Journal of Business Finance & Accounting 2001, 28:1285-1331.
    • (2001) Journal of Business Finance & Accounting , vol.28 , pp. 1285-1331
    • Giner, B.1    Rees, W.2
  • 37
    • 0000868739 scopus 로고    scopus 로고
    • The changing time-series properties of earnings, cash flows and accruals: has financial accounting become more conservative?
    • Givoly D., Hayn C. The changing time-series properties of earnings, cash flows and accruals: has financial accounting become more conservative?. Journal of Accounting and Economics 2000, 29:287-320.
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 287-320
    • Givoly, D.1    Hayn, C.2
  • 38
    • 0032020102 scopus 로고    scopus 로고
    • The association between competition and managers' business segment reporting decisions
    • Harris M.H. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research 1998, 36:111-190.
    • (1998) Journal of Accounting Research , vol.36 , pp. 111-190
    • Harris, M.H.1
  • 39
    • 34247616049 scopus 로고    scopus 로고
    • The influence of product market dynamics on a firm's cash holdings and hedging behavior
    • Haushalter G.D., Klasa S., Maxwell W.F. The influence of product market dynamics on a firm's cash holdings and hedging behavior. Journal of Financial Economics 2007, 84:797-825.
    • (2007) Journal of Financial Economics , vol.84 , pp. 797-825
    • Haushalter, G.D.1    Klasa, S.2    Maxwell, W.F.3
  • 40
    • 0002604908 scopus 로고    scopus 로고
    • The relevance of the value-relevance literature for finance accounting standard setting
    • Holthausen R., Watts R. The relevance of the value-relevance literature for finance accounting standard setting. Journal of Accounting and Economics 2001, 31:3-75.
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 3-75
    • Holthausen, R.1    Watts, R.2
  • 41
    • 33947134935 scopus 로고    scopus 로고
    • Buyer power and supplier incentives
    • Inderst R., Wey C. Buyer power and supplier incentives. European Economic Review 2007, 51:647-667.
    • (2007) European Economic Review , vol.51 , pp. 647-667
    • Inderst, R.1    Wey, C.2
  • 42
    • 0001131247 scopus 로고
    • The durable goods monopolist and consistency with increasing costs
    • Kahn C. The durable goods monopolist and consistency with increasing costs. Econometrica 1986, 54:275-294.
    • (1986) Econometrica , vol.54 , pp. 275-294
    • Kahn, C.1
  • 43
    • 34249017701 scopus 로고    scopus 로고
    • Industry product market competition and managerial incentives
    • Karuna C. Industry product market competition and managerial incentives. Journal of Accounting and Economics 2007, 43:275-297.
    • (2007) Journal of Accounting and Economics , vol.43 , pp. 275-297
    • Karuna, C.1
  • 44
    • 67349143981 scopus 로고    scopus 로고
    • The strategic use of corporate cash holdings in collective bargaining with labor unions
    • Klasa S., Maxwell W.F., Ortiz-Molina H. The strategic use of corporate cash holdings in collective bargaining with labor unions. Journal of Financial Economics 2009, 92:421-442.
    • (2009) Journal of Financial Economics , vol.92 , pp. 421-442
    • Klasa, S.1    Maxwell, W.F.2    Ortiz-Molina, H.3
  • 45
    • 0000827401 scopus 로고
    • Vertical integration, appropriable rents, and the competitive contracting process
    • Klein B., Crawford R., Alchian A. Vertical integration, appropriable rents, and the competitive contracting process. Journal of Law and Economics 1978, 21:297-326.
    • (1978) Journal of Law and Economics , vol.21 , pp. 297-326
    • Klein, B.1    Crawford, R.2    Alchian, A.3
  • 46
    • 0001457802 scopus 로고
    • The role of market forces in assuring contractual performance
    • Klein B., Leffler K. The role of market forces in assuring contractual performance. Journal of Political Economy 1981, 89:615-641.
    • (1981) Journal of Political Economy , vol.89 , pp. 615-641
    • Klein, B.1    Leffler, K.2
  • 47
    • 0034360389 scopus 로고    scopus 로고
    • Fisher-General Motors and the nature of the firm
    • Klein B. Fisher-General Motors and the nature of the firm. Journal of Law and Economics 2000, 43:105-142.
    • (2000) Journal of Law and Economics , vol.43 , pp. 105-142
    • Klein, B.1
  • 48
    • 0031484752 scopus 로고    scopus 로고
    • Capital structure and product market behavior: an examination of plant exit and investment decisions
    • Kovenock D., Phillips G.M. Capital structure and product market behavior: an examination of plant exit and investment decisions. Review of Financial Studies 1997, 10:767-803.
    • (1997) Review of Financial Studies , vol.10 , pp. 767-803
    • Kovenock, D.1    Phillips, G.M.2
  • 49
    • 15544382685 scopus 로고    scopus 로고
    • Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?
    • Krishnan G.V. Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?. Contemporary Accounting Research 2005, 22:165-193.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 165-193
    • Krishnan, G.V.1
  • 51
    • 41949100856 scopus 로고    scopus 로고
    • The information role of conservatism
    • LaFond R., Watts R.L. The information role of conservatism. The Accounting Review 2008, 83:447-478.
    • (2008) The Accounting Review , vol.83 , pp. 447-478
    • LaFond, R.1    Watts, R.L.2
  • 52
    • 84857056595 scopus 로고    scopus 로고
    • Labor Unions and Accounting Conservatism
    • Working Paper. Chinese University of Hong Kong.
    • Leung, W., Li, O., Rui, O., 2009. Labor Unions and Accounting Conservatism. Working Paper. Chinese University of Hong Kong.
    • (2009)
    • Leung, W.1    Li, O.2    Rui, O.3
  • 53
    • 0000056311 scopus 로고
    • Labor union contract negotiations and accounting choices
    • Liberty S., Zimmerman J. Labor union contract negotiations and accounting choices. The Accounting Review 1986, 61:692-713.
    • (1986) The Accounting Review , vol.61 , pp. 692-713
    • Liberty, S.1    Zimmerman, J.2
  • 54
    • 0033939487 scopus 로고    scopus 로고
    • The US antitrust system and recent trends in antitrust enforcement
    • Lin P., Raj B., Sandfort M., Slottje D. The US antitrust system and recent trends in antitrust enforcement. Journal of Economic Surveys 2000, 14:255-306.
    • (2000) Journal of Economic Surveys , vol.14 , pp. 255-306
    • Lin, P.1    Raj, B.2    Sandfort, M.3    Slottje, D.4
  • 55
    • 0000617665 scopus 로고
    • The impact of buyer concentration in manufacturing industries
    • Lustgarten S. The impact of buyer concentration in manufacturing industries. Review of Economics and Statistics 1975, 125-132.
    • (1975) Review of Economics and Statistics , pp. 125-132
    • Lustgarten, S.1
  • 56
    • 27544451588 scopus 로고    scopus 로고
    • How does industry affect firm financial structure?
    • Mackay P., Phillips G.M. How does industry affect firm financial structure?. Review of Financial Studies 2005, 18:1433-1466.
    • (2005) Review of Financial Studies , vol.18 , pp. 1433-1466
    • Mackay, P.1    Phillips, G.M.2
  • 57
    • 84977712425 scopus 로고
    • Accounts receivable management policy: theory and evidence
    • Mian S.L., Smith C.W. Accounts receivable management policy: theory and evidence. Journal of Finance 1992, 48:169-200.
    • (1992) Journal of Finance , vol.48 , pp. 169-200
    • Mian, S.L.1    Smith, C.W.2
  • 58
    • 70350102522 scopus 로고
    • Vertical integration: determinants and effects
    • North-Holland, New York, R. Schmalensee, R. Willig (Eds.)
    • Perry M. Vertical integration: determinants and effects. Handbook of Industrial Organization 1989, North-Holland, New York. R. Schmalensee, R. Willig (Eds.).
    • (1989) Handbook of Industrial Organization
    • Perry, M.1
  • 59
    • 84892702170 scopus 로고    scopus 로고
    • Estimating standard errors in finance panel data sets: comparing approaches
    • Petersen M.A. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 2009, 22:435-480.
    • (2009) Review of Financial Studies , vol.22 , pp. 435-480
    • Petersen, M.A.1
  • 60
    • 20144365034 scopus 로고    scopus 로고
    • International differences in the timeliness, conservatism, and classification of earnings
    • Pope P.F., Walker M. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research 1999, 37:53-87.
    • (1999) Journal of Accounting Research , vol.37 , pp. 53-87
    • Pope, P.F.1    Walker, M.2
  • 62
    • 34250709054 scopus 로고    scopus 로고
    • The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: cross-sectional evidence at the firm level
    • Qiang X. The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: cross-sectional evidence at the firm level. The Accounting Review 2007, 82:759-796.
    • (2007) The Accounting Review , vol.82 , pp. 759-796
    • Qiang, X.1
  • 63
  • 64
    • 34547128361 scopus 로고    scopus 로고
    • Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
    • Roychowdhury S., Watts R.L. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics 2007, 44:2-31.
    • (2007) Journal of Accounting and Economics , vol.44 , pp. 2-31
    • Roychowdhury, S.1    Watts, R.L.2
  • 65
    • 33749318902 scopus 로고    scopus 로고
    • Nonaudit services and earnings conservatism: is auditor independence impaired?
    • Ruddock C., Taylor S.J., Taylor S.L. Nonaudit services and earnings conservatism: is auditor independence impaired?. Contemporary Accounting Research 2006, 23:701-746.
    • (2006) Contemporary Accounting Research , vol.23 , pp. 701-746
    • Ruddock, C.1    Taylor, S.J.2    Taylor, S.L.3
  • 66
    • 0005523009 scopus 로고
    • Buyer structure and seller performance in U.S. manufacturing industries
    • Schumacher U. Buyer structure and seller performance in U.S. manufacturing industries. Review of Economics and Statistics 1991, 73:277-284.
    • (1991) Review of Economics and Statistics , vol.73 , pp. 277-284
    • Schumacher, U.1
  • 67
    • 0030363269 scopus 로고    scopus 로고
    • A dynamic theory of countervailing power
    • Snyder C.M. A dynamic theory of countervailing power. Rand Journal of Economics 1996, 27:747-769.
    • (1996) Rand Journal of Economics , vol.27 , pp. 747-769
    • Snyder, C.M.1
  • 68
    • 40849083570 scopus 로고    scopus 로고
    • Supply chain collaboration: capabilities for continuous innovation
    • Soosay C.A., Hyland P.W., Ferrer M. Supply chain collaboration: capabilities for continuous innovation. Supply Chain Management 2008, 13:160-169.
    • (2008) Supply Chain Management , vol.13 , pp. 160-169
    • Soosay, C.A.1    Hyland, P.W.2    Ferrer, M.3
  • 69
    • 34248669420 scopus 로고
    • Strategic supplier selection: understanding long-term buyer relationships
    • Spekman R.E. Strategic supplier selection: understanding long-term buyer relationships. Business Horizons 1988, 31:75-81.
    • (1988) Business Horizons , vol.31 , pp. 75-81
    • Spekman, R.E.1
  • 71
    • 0001136621 scopus 로고
    • Rational expectations and durable goods pricing
    • Stokey N. Rational expectations and durable goods pricing. The Bell Journal of Economics 1981, 12:112-128.
    • (1981) The Bell Journal of Economics , vol.12 , pp. 112-128
    • Stokey, N.1
  • 72
    • 0002963088 scopus 로고
    • A theory of self-enforcing agreements
    • Telser L.G. A theory of self-enforcing agreements. Journal of Business 1980, 53:27-44.
    • (1980) Journal of Business , vol.53 , pp. 27-44
    • Telser, L.G.1
  • 73
    • 84977737536 scopus 로고
    • The determinants of capital structure choice
    • Titman S., Wessels R. The determinants of capital structure choice. Journal of Finance 1988, 43:1-19.
    • (1988) Journal of Finance , vol.43 , pp. 1-19
    • Titman, S.1    Wessels, R.2
  • 74
    • 0027498610 scopus 로고    scopus 로고
    • Trade liberalization and the theory of endogenous protection: an econometric study of U.S. import policy
    • Trefler D. Trade liberalization and the theory of endogenous protection: an econometric study of U.S. import policy. Journal of Political Economy 1996, 101:138-160.
    • (1996) Journal of Political Economy , vol.101 , pp. 138-160
    • Trefler, D.1
  • 75
    • 1842663087 scopus 로고    scopus 로고
    • Default risk in equity returns
    • Vassalou M., Xing Y. Default risk in equity returns. Journal of Finance 2004, 59:831-868.
    • (2004) Journal of Finance , vol.59 , pp. 831-868
    • Vassalou, M.1    Xing, Y.2
  • 77
    • 0011322778 scopus 로고
    • A Proposal for Research on Conservatism
    • Working Paper. University of Rochester.
    • Watts, R.L., 1993. A Proposal for Research on Conservatism. Working Paper. University of Rochester.
    • (1993)
    • Watts, R.L.1
  • 78
    • 0742311560 scopus 로고    scopus 로고
    • Conservatism in accounting, Part I: explanations and implications
    • Watts R.L. Conservatism in accounting, Part I: explanations and implications. Accounting Horizons 2003, 17:207-221.
    • (2003) Accounting Horizons , vol.17 , pp. 207-221
    • Watts, R.L.1
  • 79
    • 77249151423 scopus 로고    scopus 로고
    • Conservatism in accounting, Part II: evidence and research opportunities
    • Watts R.L. Conservatism in accounting, Part II: evidence and research opportunities. Accounting Horizons 2003, 17:287-301.
    • (2003) Accounting Horizons , vol.17 , pp. 287-301
    • Watts, R.L.1
  • 81
    • 0000453367 scopus 로고
    • The vertical integration of production: market failure considerations
    • Williamson O.E. The vertical integration of production: market failure considerations. American Economic Review 1971, 71:112-123.
    • (1971) American Economic Review , vol.71 , pp. 112-123
    • Williamson, O.E.1
  • 82
    • 0001470630 scopus 로고
    • Transaction-cost economics: the governance of contractual relations
    • Williamson O.E. Transaction-cost economics: the governance of contractual relations. Journal of Law and Economics 1979, 22:233-261.
    • (1979) Journal of Law and Economics , vol.22 , pp. 233-261
    • Williamson, O.E.1
  • 83
    • 38849108004 scopus 로고    scopus 로고
    • The contracting benefits of accounting conservatism to lenders and borrowers
    • Zhang J. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting Economics 2008, 45:27-54.
    • (2008) Journal of Accounting Economics , vol.45 , pp. 27-54
    • Zhang, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.