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Keywords: conditional conservatism
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Journal Articles
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
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
The Accounting Review (2020) 95 (4): 23–50.
Published: 01 July 2020
.... R. Subramanyam, under the Senior Editorship of Mark L. DeFond. 10 2014 8 2019 2020 conditional conservatism earnings announcements information content The question this study addresses is whether greater asymmetric timeliness of earnings in reflecting good and bad...
Journal Articles
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
Journal Articles
The Accounting Review (2016) 91 (2): 625–648.
Published: 01 March 2016
... potential biases in Basu's (1997) asymmetric timeliness (AT) measure of conditional conservatism typically estimated in prior research, Ball et al. (2013a ; hereafter, BKN) propose a framework that separates observed earnings and returns into their expected and unexpected components. They predict...
Includes: Supplementary data
Journal Articles
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...