Non-discretionary conservatism: Evidence and implications

Citations

Cited by:

1. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
2. Richard Barker & Anne McGeachin, 2015. "An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 169-207, June.
3. Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022. "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 285-304.
4. Alastair Lawrence & Richard Sloan & Estelle Sun, 2018. "Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism," Management Science, INFORMS, vol. 64(2), pages 673-694, February.
5. Basu, Sudipta & Vitanza, Justin & Wang, Wei, 2020. "Asymmetric loan loss provision models," Journal of Accounting and Economics, Elsevier, vol. 70(2).
6. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
7. Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
8. Urooj Khan & Alvis K. Lo, 2019. "Bank Lending Standards and Borrower Accounting Conservatism," Management Science, INFORMS, vol. 65(11), pages 5337-5359, November.
9. Marc Badia & Miguel Duro & Fernando Penalva & Stephen G. Ryan, 2021. "Debiasing the Measurement of Conditional Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 59(4), pages 1221-1259, September.
10. Ke Na & Ivy Xiying Zhang & Yong Zhang, 2024. "Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas," Review of Accounting Studies, Springer, vol. 29(1), pages 809-851, March.
11. Laurion, Henry, 2020. "Implications of Non-GAAP earnings for real activities and accounting choices," Journal of Accounting and Economics, Elsevier, vol. 70(1).
12. Andrei Filip & Gerald J. Lobo & Luc Paugam, 2021. "Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 36-69, January.
13. 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.
14. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
15. Paul André & Andrei Filip & Luc Paugam, 2015. "The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 482-514, April.
16. Andrei Filip & Thomas Jeanjean & Luc Paugam, 2015. "Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 515-554, April.
17. Fabio B. Gaertner & Asad Kausar & Logan B. Steele, 2020. "Negative accounting earnings and gross domestic product," Review of Accounting Studies, Springer, vol. 25(4), pages 1382-1409, December.
18. Dmitri Byzalov & Sudipta Basu, 2016. "Conditional conservatism and disaggregated bad news indicators in accrual models," Review of Accounting Studies, Springer, vol. 21(3), pages 859-897, September.
19. James P. Ryans, 2021. "Textual classification of SEC comment letters," Review of Accounting Studies, Springer, vol. 26(1), pages 37-80, March.
20. J. Richard Dietrich & Karl A. Muller & Edward J. Riedl, 2023. "On the validity of asymmetric timeliness measures of accounting conservatism," Review of Accounting Studies, Springer, vol. 28(4), pages 2150-2195, December.
21. Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017. "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 75-98.
22. Douglas R. Ayres & John L. Campbell & James A. Chyz & Jonathan E. Shipman, 2019. "Do financial analysts compel firms to make accounting decisions? Evidence from goodwill impairments," Review of Accounting Studies, Springer, vol. 24(4), pages 1214-1251, December.
23. Zhimin (Jimmy) Yu, 2022. "Financial Report Readability and Accounting Conservatism," JRFM, MDPI, vol. 15(10), pages 1-9, October.
24. Bornemann, Tobias, 2018. "Tax avoidance and accounting conservatism," arqus Discussion Papers in Quantitative Tax Research 232, arqus - Arbeitskreis Quantitative Steuerlehre.
25. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
26. Kim, Jaewoo, 2018. "Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 148-168.