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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

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  • Givoly, Dan
  • Hayn, Carla

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  • Givoly, Dan & Hayn, Carla, 2000. "The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 287-320, June.
  • Handle: RePEc:eee:jaecon:v:29:y:2000:i:3:p:287-320
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    References listed on IDEAS

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    1. repec:bla:joares:v:32:y:1994:i:1:p:38-60 is not listed on IDEAS
    2. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    3. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, pages 1-34.
    4. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, pages 3-37.
    5. repec:bla:joares:v:34:y:1996:i::p:117-134 is not listed on IDEAS
    6. repec:bla:joares:v:34:y:1996:i::p:135-155 is not listed on IDEAS
    7. repec:bla:joares:v:36:y:1998:i::p:85-111 is not listed on IDEAS
    8. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, pages 143-181.
    9. Olivier Jean Blanchard & Peter Diamond, 1994. "Ranking, Unemployment Duration, and Wages," Review of Economic Studies, Oxford University Press, pages 417-434.
    10. French, Kenneth R. & Poterba, James M., 1991. "Were Japanese stock prices too high?," Journal of Financial Economics, Elsevier, vol. 29(2), pages 337-363, October.
    11. Beaver, William & Lambert, Richard & Morse, Dale, 1980. "The information content of security prices," Journal of Accounting and Economics, Elsevier, pages 3-28.
    12. Skinner, Douglas J., 1997. "Earnings disclosures and stockholder lawsuits," Journal of Accounting and Economics, Elsevier, pages 249-282.
    13. Healy, Paul M. & Palepu, Krishna G. & Ruback, Richard S., 1992. "Does corporate performance improve after mergers?," Journal of Financial Economics, Elsevier, vol. 31(2), pages 135-175, April.
    14. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, pages 39-67.
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