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Keywords: accounting conservatism
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Journal Articles
The Accounting Review (2023) 98 (5): 215–240.
Published: 01 September 2023
... policies alter the relative risk faced by investors when they short versus long, which causes market liquidity to differ for positive versus negative demand shocks. As a result, accounting conservatism raises firms’ valuations and lowers their expected returns. We further demonstrate that the relationship...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (6): 181–201.
Published: 01 November 2018
...Jonathan C. Glover; Haijin H. Lin ABSTRACT We study intertemporal incentive properties of conditional accounting conservatism. Conservatism has detrimental and beneficial properties. In our first model, conservatism introduces downward bias in the first period; any understatement of first-period...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (6): 77–101.
Published: 01 November 2017
...Charles Hsu; Kirill E. Novoselov; Rencheng Wang ABSTRACT Overconfident CEOs are more willing to initiate investment projects that require experimentation, yet tend to defer responding to the bad news when the project is not performing as planned. Accounting conservatism accelerates the recognition...
Journal Articles
The Accounting Review (2015) 90 (6): 2267–2303.
Published: 01 November 2015
...John Donovan; Richard M. Frankel; Xiumin Martin ABSTRACT We examine the relation between accounting conservatism and creditor recovery rates for firms in default. We also test the link between conservatism and the length of bankruptcy resolutions. We find that creditors of firms with more...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2013) 88 (6): 2213–2240.
Published: 01 November 2013
... accounting conservatism value/glamour stocks skewness book-to-market ratio growth In summary, this paper shows that value and glamour stocks differ in their return skewness and documents how this difference affects average stock returns. Findings from...
Journal Articles