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Keywords: accounting conservatism
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Journal Articles
Accounting Horizons (2020) 34 (2): 63–82.
Published: 01 June 2020
.... Further analyses show that the market reaction to a firm's CSR disclosure is reduced when its financial reporting is more conservative. Our evidence suggests that the quantity and quality of CSR disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider...
Journal Articles
Accounting Horizons (2019) 33 (1): 83–102.
Published: 01 March 2019
...Rui Ge; Nicholas Seybert; Feida (Frank) Zhang SYNOPSIS This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further...
Journal Articles
Accounting Horizons (2016) 30 (1): 93–118.
Published: 01 March 2016
...Michael L. Ettredge; Ying (Julie) Huang; Weining Zhang SYNOPSIS Positive accounting theory predicts that conservative financial reporting averts GAAP-based litigation. However, very little empirical evidence addresses whether and how accounting conservatism provides these benefits. Using a sample...
Journal Articles
Accounting Horizons (2015) 29 (4): 799–828.
Published: 01 December 2015
... otherwise. It is not a “solution” for the simple reason that the measurement issues are multifaceted. The assumption, Equation (3) , describes a steady-state situation where fluctuations in growth and the degree in accounting conservatism are approximated as constants. We believe that these are helpful...
Journal Articles
Journal Articles
Accounting Horizons (2012) 26 (1): 91–110.
Published: 01 March 2012
...: The authors will make their data available for use by others in extending or replicating results reported in this article. 2012 book value of equity negative book value valuation losses R&D accounting conservatism Ching-Lih Jan is a Professor at California State University...