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1-7 of 7
Keywords: conditional conservatism
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Journal Articles
The Differential Timeliness of Stock Price in Incorporating Bad versus Good News and the Earnings-Return Asymmetry
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (6): 97–124.
Published: 01 October 2023
...Zhuo Cheng (June); Jing Fang (Bob); Linda A. Myers ABSTRACT The larger association between earnings and contemporaneous returns for negative returns than for positive returns is often attributed to conditional conservatism. We reason that this asymmetry may also be driven by the lack of timeliness...
Includes: Supplementary data
Journal Articles
Bank Competition and Borrower Conservatism
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2023) 98 (2): 247–275.
Published: 01 March 2023
... entrants and actual bank entry. We find that borrowers’ conditional conservatism fell after IBBEA. Conservatism fell more for firms located in states with weak incumbent banks and states with more out-of-state entrants, especially entrants with better monitoring technologies. The decrease in conservatism...
Includes: Supplementary data
Journal Articles
Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (4): 23–50.
Published: 01 July 2020
... is consistent with resolution of valuation uncertainty. However, we do not find clear evidence of more net stock purchases during this period by insiders of firms with greater asymmetric timeliness. JEL Classifications: M41; G14. 10 2014 8 2019 2020 conditional conservatism earnings...
Journal Articles
The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2018) 93 (5): 119–144.
Published: 01 September 2018
...Jonathan Black; Jeff Zeyun Chen; Marc Cussatt ABSTRACT Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable...
Journal Articles
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (4): 191–216.
Published: 01 July 2017
...Sunil Dutta; Panos N. Patatoukas ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting. We predict...
Journal Articles
Placebo Tests of Conditional Conservatism
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 625–648.
Published: 01 March 2016
... a measure of conditional conservatism, referred to as differential or asymmetric timeliness (AT). It is the slope from a regression of earnings on returns estimated for bad news minus the corresponding good news slope. To clarify terminology, these slopes describe the timeliness with which earnings...
Includes: Supplementary data
Journal Articles
On Estimating Conditional Conservatism
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2013) 88 (3): 755–787.
Published: 01 May 2013
...Ray Ball; S. P. Kothari; Valeri V. Nikolaev ABSTRACT The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997 ). Patatoukas and Thomas (2011 ) report bias in firm-level cross...