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Evidence on the role of accounting conservatism in monitoring managers’ investment decisions

Citations

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Cited by:

  1. Joseph Mbawuni, 2019. "Users’ Perception of Financial Reporting Quality in Ghana," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 187-187, August.
  2. Ha, Joohyung, 2019. "Agency costs of free cash flow and conditional conservatism," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
  3. Bo-Hung Chiou & Shen-Ho Chang, 2020. "Influence of Investment Efficiency by Managers and Accounting Conservatism on Idiosyncratic Risks to Investors," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(1), pages 1-8.
  4. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
  5. Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
  6. Nera Marinda Machdar & Adler Haymans Manurung D. R. M & Etty Murwaningsari, 2017. "The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company's Performance and Information Asymmetry as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 309-318.
  7. Othman Gaga & Karam Said & Nasredine Fathelkhir, 2025. "Strengthening the Corporate Governance System through Financial Reporting Quality: Evidence from Accounting Conservatism in an Emerging Market," Post-Print hal-05083845, HAL.
  8. Hsin-Yi Chi & Tzu-Ching Weng & Guang-Zheng Chen & Shu-Ping Chen, 2019. "Do Political Connections Affect the Conservative Financial Reporting of Family Firms?," Sustainability, MDPI, vol. 11(20), pages 1-20, October.
  9. Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
  10. Chloe Yu-Hsuan Wu & Shou-Min Tsao & Che-Hung Lin, 2025. "Accounting conservatism, corporate diversification and firm value," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 371-415, January.
  11. Ibrahim Elsiddig Ahmed, 2020. "The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector," IJFS, MDPI, vol. 8(2), pages 1-16, May.
  12. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
  13. Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
  14. Cheng Lai & Meiting Lu & Yaowen Shan, 2013. "Has Australian financial reporting become more conservative over time?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 731-761, September.
  15. Abd El-Rahman M. Selmy & Khairy A. El-Giziry, 2016. "On the Informational Role of Delayed Good News: A Firm-Level Crash Risk Evidence from Egypt," Accounting and Finance Research, Sciedu Press, vol. 5(3), pages 1-44, August.
  16. Rui Wang, 2021. "The attention of long‐term institutional investors and timely loss recognition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1596-1629, October.
  17. Ruch, George W. & Taylor, Gary, 2015. "Accounting conservatism: A review of the literature," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 17-38.
  18. Chung, Y. Peter & Hong, Hyun A. & Kim, S. Thomas, 2019. "What causes the asymmetric correlation in stock returns?," Journal of Empirical Finance, Elsevier, vol. 54(C), pages 190-212.
  19. Houcine, Asma, 2017. "The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market," Research in International Business and Finance, Elsevier, vol. 42(C), pages 321-337.
  20. Xu Jiang & Ming Yang, 2024. "Optimal Accounting Rules, Private Benefits of Control, and Efficient Liquidation," Management Science, INFORMS, vol. 70(9), pages 6302-6314, September.
  21. Anwer S. Ahmed & Scott Duellman, 2013. "Managerial Overconfidence and Accounting Conservatism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 51(1), pages 1-30, March.
  22. Liu, Sun, 2019. "The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 49-68.
  23. Akram Khalilov & Beatriz Garcia Osma, 2020. "Accounting conservatism and the profitability of corporate insiders," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 333-364, March.
  24. Dan Zhang & Shiguang Ma & Xiaofei Pan, 2023. "How do institutional investors influence accounting conservatism in China?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2719-2754, June.
  25. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2016. "Corrigendum to: A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 660-661, November.
  26. Judson Caskey & Volker Laux, 2017. "Corporate Governance, Accounting Conservatism, and Manipulation," Management Science, INFORMS, vol. 63(2), pages 424-437, February.
  27. Rawan Atwa & Ruba Bsoul & Buthiena Kharabsheh & Mohammad Azzam, 2022. "The Association between Accounting Conservatism and Cash Holding, Dividends and Leverage," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, July.
  28. Mbawuni, Joseph, 2018. "Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 99-114, January.
  29. Husam Aldamen & Keith Duncan & Simone Kelly & Ray McNamara & Stephan Nagel, 2012. "Audit committee characteristics and firm performance during the global financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(4), pages 971-1000, December.
  30. Linnenluecke, Martina K. & Chen, Xiaoyan & Ling, Xin & Smith, Tom & Zhu, Yushu, 2016. "Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda," Pacific-Basin Finance Journal, Elsevier, vol. 36(C), pages 66-76.
  31. Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016. "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 203-220.
  32. Luc Paugam & Olivier Ramond, 2015. "Effect of Impairment-Testing Disclosures on the Cost of Equity Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 583-618, June.
  33. David Okelue Ugwunta & Boniface Uche Ugwuanyi, 2019. "Accounting Conservatism and Performance of Nigerian Consumer Goods Firms¡¯: An Examination of the Role of Accruals," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(1), pages 1-9, January.
  34. Yuying Xie, 2015. "Confusion over Accounting Conservatism: A Critical Review," Australian Accounting Review, CPA Australia, vol. 25(2), pages 204-216, June.
  35. Pan, Xiaofei, 2017. "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 64-79.
  36. Hanif Putra Ardianto & Iman Harymawan & Yuanita Intan Paramitasari & Mohammad Nasih, 2020. "Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 66, pages 112-122, Desember.
  37. Ishida, Souhei & Ito, Kunio, 2013. "The Effect of Accounting Conservatism on Corporate Investment Behavior," Working Paper Series 175, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
  38. Ashraf, Sumaira & Félix, Elisabete G.S. & Serrasqueiro, Zélia, 2020. "Development and testing of an augmented distress prediction model: A comparative study on a developed and an emerging market," Journal of Multinational Financial Management, Elsevier, vol. 57.
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