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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
.... February 2014 May 2015 2015 Chinese firms profitability ROIC accounting conservatism growth Corresponding author: Weining Zhang, Email: wnzhang@ckgsb.edu.cn We have received expert research assistance from Annika Wang and David Li. Stephen Penman, Theodore Sougiannis...
Journal Articles
Journal Articles
Accounting Horizons (2012) 26 (1): 91–110.
Published: 01 March 2012
...@scu.edu October 2010 September 2011 2012 book value of equity negative book value valuation losses R&D accounting conservatism The accounting literature well documents that the frequency of reported losses has increased significantly over recent decades...