Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Why Has the Contemporaneous Linear Returns‐Earnings Relation Declined?

The Accounting Review (2003) 78 (2): 523–553.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Manager sentiment and conditional conservatism
  • Daniel W. Collins
  • Nhat Q. Nguyen
  • Tri T. Nguyen
Journal of Business Finance & Accounting (2024)
CEOs’ capital gains tax liabilities and accounting conservatism
  • Gunratan Lonare
Journal of Business Finance & Accounting (2024) 51 (7-8): 1943.
An accountant in the C‐suite: Chief Accounting Officers and asymmetric timely loss recognition
  • Robert Kim
  • Bryan Byung‐Hee Lee
  • Jay Junghun Lee
Journal of Corporate Accounting & Finance (2024)
On the validity of asymmetric timeliness measures of accounting conservatism
  • J. Richard Dietrich
  • Karl A. Muller
  • Edward J. Riedl
Review of Accounting Studies (2023) 28 (4): 2150.
International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research
  • Walid Guermazi
International Journal of Disclosure and Governance (2023) 20 (2): 200.
Bank Competition and Borrower Conservatism
  • Liya Hou
  • Yi Liang
  • Sudipta Basu
The Accounting Review (2023) 98 (2): 247.
Corporate sustainability performance and informativeness of earnings
  • Jagjit Singh Saini
  • Mingming Feng
  • Jim DeMello
American Journal of Business (2022) 37 (3): 120.
The knowledge-based economy and delayed loss recognition
  • Ran AN
  • Henock Louis
  • Yinglei Zhang
SSRN Electronic Journal (2022)
Comparing GAAP With NIPA Earnings
  • Ilia D. Dichev
  • Jingran Zhao
Journal of Accounting, Auditing & Finance (2021) 36 (3): 517.
When two anomalies meet: Volume and timing effects on earnings announcements
  • Mark Wong
  • Adrian Wai Kong Cheung
  • Wei Hu
Financial Review (2021) 56 (2): 355.
Temporal changes in the value relevance of analysts' forecasts
  • Joseph Johnston
  • Ronald P. Guidry
  • Madeline Trimble
Journal of Corporate Accounting & Finance (2021) 32 (2): 7.
Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
  • Mary E. Barth
  • Wayne R. Landsman
  • Vivek Raval
  • Sean Wang
The Accounting Review (2020) 95 (4): 23.
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*
  • Carlo D'Augusta
  • Matthew D. DeAngelis
Contemporary Accounting Research (2020) 37 (4): 2287.
Value relevance of earnings and book values in the Qatari Stock Exchange
  • Hesham I. Almujamed
  • Mishari M. Alfraih
EuroMed Journal of Business (2019) 14 (1): 62.
Bank Competition and Borrower Conservatism
  • Liya Hou
  • Yi Liang
  • Sudipta Basu
SSRN Electronic Journal (2019)
Have accounting measures lost their usefulness after the 2008 global financial crisis?
  • Hesham I. Almujamed
  • Mishari M. Alfraih
Journal of Financial Reporting and Accounting (2019) 17 (4): 589.
Director–Liability–Reduction Laws and Conditional Conservatism
  • SUDIPTA BASU
  • YI LIANG
Journal of Accounting Research (2019) 57 (4): 889.
Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
  • Steve Lin
  • William N. Riccardi
  • Changjiang Wang
  • Patrick E. Hopkins
  • Gary Kabureck
Contemporary Accounting Research (2019) 36 (2): 588.
Economic determinants of price informativeness about future earnings
  • Jay Junghun Lee
Journal of Contemporary Accounting & Economics (2018) 14 (1): 83.
The Future of Financial Reporting: Insights from Research
  • Mary E. Barth
Abacus (2018) 54 (1): 66.
Conditional Conservatism and Debt versus Equity Financing
  • Beng Wee Goh
  • Chee Yeow Lim
  • Gerald J. Lobo
  • Yen H. Tong
Contemporary Accounting Research (2017) 34 (1): 216.
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence from Tone Management in the MD&A
  • Carlo D'Augusta
  • Matthew D. DeAngelis
SSRN Electronic Journal (2017)
Conditionally conservative fair value measurements
  • Marc Badia
  • Miguel Duro
  • Fernando Penalva
  • Stephen Ryan
Journal of Accounting and Economics (2017) 63 (1): 75.
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
  • Sunil Dutta
  • Panos N. Patatoukas
The Accounting Review (2017) 92 (4): 191.
The Impact of Non-Financial Stakeholders on Accounting Conservatism: The Case of Labor Unions'
Seoul Journal of Business (2017) 23 (1): 1.
Earnings quality and the heterogeneous relation between earnings and stock returns
  • Helena Isidro
  • José G. Dias
Review of Quantitative Finance and Accounting (2017) 49 (4): 1143.
Effects of directors and officers liability insurance on accounting restatements
  • Tzu-Ching Weng
  • Guang-Zheng Chen
  • Hsin-Yi Chi
International Review of Economics & Finance (2017) 49: 437.
S&P 500 Membership and Managers’ Supply of Conservative Financial Reports
  • Gregory W. Martin
  • Wayne B. Thomas
  • Matthew M. Wieland
Journal of Business Finance & Accounting (2016) 43 (5-6): 543.
Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence
  • Jeong‐Bon Kim
  • Liandong Zhang
Contemporary Accounting Research (2016) 33 (1): 412.
Have financial statements lost their relevance? Empirical evidence from the frontier market of Kuwait
  • Mishari M. Alfraih
Journal of Advances in Management Research (2016) 13 (2): 225.
Conditional conservatism and disaggregated bad news indicators in accrual models
  • Dmitri Byzalov
  • Sudipta Basu
Review of Accounting Studies (2016) 21 (3): 859.
Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information
  • Philipp D. Schaberl
Advances in Accounting (2016) 35: 98.
The impact of industry concentration on the market’s ability to anticipate future earnings
  • In-Mu Haw
  • Bingbing Hu
  • Jay Junghun Lee
  • Woody Wu
International Journal of Accounting & Information Management (2016) 24 (4): 443.
The Effects of Conservative Reporting on Investor Disagreement
  • Carlo D'Augusta
  • Sasson Bar-Yosef
  • Annalisa Prencipe
European Accounting Review (2016) 25 (3): 451.
Accounting Conservatism: Evidence from Indian Markets
  • Sushma Vishnani
  • Dheeraj Misra
Theoretical Economics Letters (2016) 06 (05): 1000.
Conservative Reporting and Securities Class Action Lawsuits
  • Michael L. Ettredge
  • Ying (Julie) Huang
  • Weining Zhang
Accounting Horizons (2016) 30 (1): 93.
Long-Term Investment and Accounting: Overcoming Short-Term Bias
  • Brian Singleton-Green
SSRN Electronic Journal (2016)
Asymmetric Timeliness Estimates of Conditional Conservatism: Separating Accounting from Economics
  • Sunil Dutta
  • Panos N. Patatoukas
SSRN Electronic Journal (2015)
An Improved Accrual Model Incorporating Conditional Conservatism
  • Sudipta Basu
  • Dmitri Byzalov
SSRN Electronic Journal (2015)
Hedge Fund Intervention and Accounting Conservatism
  • C.S. Agnes Cheng
  • Henry He Huang
  • Yinghua Li
Contemporary Accounting Research (2015) 32 (1): 392.
Conditionally Conservative Fair Value Measurements
  • Marc Badia
  • Miguel Duro
  • Fernando Penalva
  • Stephen G. Ryan
SSRN Electronic Journal (2015)
Financial statement informativeness and intellectual capital disclosure
  • Anis Maaloul
  • Daniel Zéghal
Journal of Financial Reporting and Accounting (2015) 13 (1): 66.
Permanent sales increase and investment
  • Insun Yang
  • Peter Koveos
  • Tom Barkley
Journal of Empirical Finance (2015) 34: 15.
The Confounding Effect of Cost Stickiness in Conservatism Research
  • Rajiv D. Banker
  • Sudipta Basu
  • Dmitri Byzalov
  • Janice Y.S. Chen
SSRN Electronic Journal (2014)
The Value Relevance of Financial Reporting in Romania
  • Iulia Jianu
  • Ionel Jianu
  • Bogdan Vasile Ileanu
  • Monica Viorica Nedelcu
  • Claudiu Herteliu
SSRN Electronic Journal (2014)
Conservatism measures that control for the effects of economic rents on stock returns
  • Judson A. Caskey
  • Kyle Peterson
Review of Quantitative Finance and Accounting (2014) 42 (4): 731.
Aggregate Earnings and Corporate Bond Markets
  • XANTHI GKOUGKOUSI
Journal of Accounting Research (2014) 52 (1): 75.
Voluntary Income Reporting
  • Philip Beaulieu
Accounting Horizons (2014) 28 (2): 277.
Product market competition and conditional conservatism
  • Dan Dhaliwal
  • Shawn Huang
  • Inder K. Khurana
  • Raynolde Pereira
Review of Accounting Studies (2014) 19 (4): 1309.
Conditional Conservatism in U.S. High- and Low- Technology Firms
  • mariem khalifa
  • Samir Trabelsi
  • Hamadi Matoussi
SSRN Electronic Journal (2014)
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept