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Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al

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  • Panos N. Patatoukas

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  • Panos N. Patatoukas, 2016. "Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al," Abacus, Accounting Foundation, University of Sydney, vol. 52(1), pages 166-175, March.
  • Handle: RePEc:bla:abacus:v:52:y:2016:i:1:p:166-175
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    File URL: http://hdl.handle.net/10.1111/abac.12063
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    References listed on IDEAS

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    1. Konstantinidi, Theodosia & Kraft, Arthur & Pope, Peter F., 2016. "Asymmetric persistence and the market pricing of accruals and cash flows," LSE Research Online Documents on Economics 65445, London School of Economics and Political Science, LSE Library.
    2. Ray Ball & S. P. Kothari & Valeri V. Nikolaev, 2013. "Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1071-1097, December.
    3. Richardson, Scott A. & Sloan, Richard G. & Soliman, Mark T. & Tuna, Irem, 2005. "Accrual reliability, earnings persistence and stock prices," Journal of Accounting and Economics, Elsevier, vol. 39(3), pages 437-485, September.
    4. Theodosia Konstantinidi & Arthur Kraft & Peter F. Pope, 2016. "Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows," Abacus, Accounting Foundation, University of Sydney, vol. 52(1), pages 140-165, March.
    5. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    6. Jeremiah Green & John R. M. Hand & Mark T. Soliman, 2011. "Going, Going, Gone? The Apparent Demise of the Accruals Anomaly," Management Science, INFORMS, vol. 57(5), pages 797-816, May.
    7. Shumway, Tyler, 1997. "The Delisting Bias in CRSP Data," Journal of Finance, American Finance Association, vol. 52(1), pages 327-340, March.
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    Cited by:

    1. Georgios A. Papanastasopoulos, 2019. "Bloated balance sheets and stock returns: Asymmetries between profit and loss firms," Economics and Business Letters, Oviedo University Press, vol. 8(1), pages 53-61.
    2. Gonçalves, Tiago & Gaio, Cristina & Lélis, Carlos, 2020. "Accrual mispricing: Evidence from European sovereign debt crisis," Research in International Business and Finance, Elsevier, vol. 52(C).
    3. Houdou Basse Mama & Rachidi Kotchoni, 2017. "Investor Relations' Quality and Mispricing," EconomiX Working Papers 2017-33, University of Paris Nanterre, EconomiX.

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