8
H index
7
i10 index
919
Citations
Temple University | 8 H index 7 i10 index 919 Citations RESEARCH PRODUCTION: 19 Articles 1 Papers RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Sudipta Basu. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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Journal of Accounting and Economics | 6 |
Journal of Accounting Research | 3 |
Journal of Business Finance & Accounting | 2 |
Accounting and Business Research | 2 |
Year | Title of citing document | |
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2021 | Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia. (2021). Astuti, Ratna Puji. In: CECCAR Business Review. RePEc:ahd:journl:v:2:y:2021:i:2:p:64-72. Full description at Econpapers || Download paper | |
2021 | Media abnormal tone, earnings announcements, and the stock market. (2021). Boudt, Kris ; Bluteau, Keven ; Ardia, David. In: Papers. RePEc:arx:papers:2110.10800. Full description at Econpapers || Download paper | |
2020 | The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting. (2020). Albersmann, Benjamin T ; Quick, Reiner. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:66-103. Full description at Econpapers || Download paper | |
2021 | Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from Chinas Anti?corruption Campaign. (2021). Xuan, Yang ; Tian, Gary Gang ; Jin, Yuchao. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:1:p:153-182. Full description at Econpapers || Download paper | |
2020 | Who monitors opaque borrowers? Debt specialisation, institutional ownership, and information opacity. (2020). Soonawalla, Kazbi ; Platikanova, Petya . In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:2:p:1867-1904. Full description at Econpapers || Download paper | |
2020 | Has the value of cash increased over time?. (2020). Park, Duri ; Jung, Boochun ; Chung, Jiwoong. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:3:p:2263-2299. Full description at Econpapers || Download paper | |
2020 | The role of the national institutional environment in IFRS convergence: a new approach. (2020). Patel, Chris ; Cao, June. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:3367-3406. Full description at Econpapers || Download paper | |
2020 | Analyst versus model?based earnings forecasts: implied cost of capital applications. (2020). Cannavan, Damien ; Paton, Alexander P ; Hoang, Khoa ; Gray, Stephen. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:4:p:4061-4092. Full description at Econpapers || Download paper | |
2020 | Determinants and consequences of financial distress: review of the empirical literature. (2020). Sun, LI ; Uddin, Md Borhan ; Huang, Hedy Jiaying ; D'Costa, Mabel ; Habib, Ahsan. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:1023-1075. Full description at Econpapers || Download paper | |
2020 | Institutional ownership, crossâ€shareholdings and corporate cash reserves in Japan. (2020). Rahman, Nahid ; Nguyen, Pascal. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:1175-1207. Full description at Econpapers || Download paper | |
2020 | Operating cash flow asymmetric timeliness in Australia. (2020). Yu, Yimeng ; Wright, Sue ; Shan, Yaowen ; Lu, Meiting. In: Accounting and Finance. RePEc:bla:acctfi:v:60:y:2020:i:s1:p:587-627. Full description at Econpapers || Download paper | |
2021 | The joint information role of analysts’ cash flow and earnings forecasts. (2021). Pal, Ananda M ; Mishra, Sagarika ; Gul, Ferdinand A ; Dhole, Sandip. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:1:p:499-541. Full description at Econpapers || Download paper | |
2021 | Self?interested board of director and stock price crash risk in loss?making firms. (2021). Huang, Shaioyan ; Chang, Shenho ; Lin, Fengyi ; Wang, Tengshih. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:2853-2890. Full description at Econpapers || Download paper | |
2021 | Accounting conservatism and firm performance during the COVID?19 pandemic. (2021). Li, Shan ; Kim, Sujin ; Kent, Pamela ; Cui, LI. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5543-5579. Full description at Econpapers || Download paper | |
2021 | Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China. (2021). Xu, Jingjing. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:1:p:9-21. Full description at Econpapers || Download paper | |
2021 | Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. (2021). Stadler, Christian ; Nobes, Christopher. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:4:p:273-285. Full description at Econpapers || Download paper | |
2022 | Stakeholder engagement: Investors environmental risk aversion and corporate earnings. (2022). Petracci, Barbara ; Olugbode, Mojisola ; Kyaw, Khine. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:3:p:1220-1231. Full description at Econpapers || Download paper | |
2020 | How crossâ€shareholding influences financial reporting: Evidence from Japan. (2020). Takada, Tomomi ; Muramiya, Katsuhiko. In: Corporate Governance: An International Review. RePEc:bla:corgov:v:28:y:2020:i:5:p:309-326. Full description at Econpapers || Download paper | |
2021 | Are CEOs incentivized to shelter good information?. (2021). Jia, Yuecheng ; Feng, Hongrui. In: The Financial Review. RePEc:bla:finrev:v:56:y:2021:i:1:p:109-132. Full description at Econpapers || Download paper | |
2020 | Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364. Full description at Econpapers || Download paper | |
2020 | CEOs’ experience of the Great Chinese Famine and accounting conservatism. (2020). Tian, Gary Gang ; Long, Wenbin ; Hu, Jun ; Yao, Daifei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1089-1112. Full description at Econpapers || Download paper | |
2020 | Analyst underreaction and the post?forecast revision drift. (2020). Sougiannis, Theodore ; Narayanamoorthy, Ganapathi S ; Chen, Pochang ; Zhou, Hui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1151-1181. Full description at Econpapers || Download paper | |
2021 | Nonstationarity in the relationship between corporate governance and accounting conservatism. (2021). Shi, Wenyun ; Kieschnick, Robert. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:463-497. Full description at Econpapers || Download paper | |
2021 | Bank accounting conservatism and bank loan quality. (2021). Ha, Joohyung. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:498-532. Full description at Econpapers || Download paper | |
2021 | Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms. (2021). Savolainen, Hanna ; Saastamoinen, Jani. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:3-4:p:613-636. Full description at Econpapers || Download paper | |
2021 | Universal demand laws and the monitoring demand for accounting conservatism. (2021). Xu, LI ; Li, Qingyuan ; Chen, Feng. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:7-8:p:1246-1289. Full description at Econpapers || Download paper | |
2021 | The attention of long?term institutional investors and timely loss recognition. (2021). Wang, Rui. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1596-1629. Full description at Econpapers || Download paper | |
2022 | Do directors have style? Board interlock and accounting properties. (2022). Robin, Ashok ; Lin, Karen Jingrong ; Karim, Khondkar E. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:1-2:p:3-32. Full description at Econpapers || Download paper | |
2022 | Antecedents of and outcomes after finance committee use. (2022). Lee, Eunju ; Basu, Sudipta. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:3-4:p:491-535. Full description at Econpapers || Download paper | |
2022 | Disagreement about the past: An empirical assessment of bank analysts GAAP and non?GAAP earnings measures. (2022). Zhu, Jude Mengzhu ; Ho, Tuan ; Clatworthy, Mark A. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:3-4:p:588-624. Full description at Econpapers || Download paper | |
2021 | Debiasing the Measurement of Conditional Conservatism. (2021). Penalva, Fernando ; Duro, Miguel ; Badia, Marc ; Ryan, Stephen G. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1221-1259. Full description at Econpapers || Download paper | |
2021 | Strategic Withholding and Imprecision in Asset Measurement. (2021). Cianciaruso, Davide ; Cheynel, Edwige ; Bertomeu, Jeremy. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1523-1571. Full description at Econpapers || Download paper | |
2022 | The information content of the Solvency II ratio relative to earnings. (2022). Wielhouwer, Jacco L ; Schoute, Martijn ; Mukhtarov, Sanan. In: Journal of Risk & Insurance. RePEc:bla:jrinsu:v:89:y:2022:i:1:p:237-266. Full description at Econpapers || Download paper | |
2021 | The impact of COVID?19 on seasoned equity offering: Evidence from China. (2021). , Jianqun ; Xiao, HE. In: Pacific Economic Review. RePEc:bla:pacecr:v:26:y:2021:i:4:p:539-572. Full description at Econpapers || Download paper | |
2021 | Limited Attention and Post-Earnings Announcement Drift: Evidence from China’s Stock Market. (2021). GAO, XIANG ; Chen, Qian ; Liu, Gangchen. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2021-01-1. Full description at Econpapers || Download paper | |
2021 | Assessing the Consistency among Accounting Measures of Earnings Quality: A Study of Stocks Listed on National Stock Exchange 500. (2021). Jearth, Palvi ; Singh, Gurcharan ; Munjal, Shikhil. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2021-04-3. Full description at Econpapers || Download paper | |
2021 | Stakeholder orientation and cost stickiness. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon ; Xin, Xianyang. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001362. Full description at Econpapers || Download paper | |
2020 | Does accounting comparability affect corporate employment decision-making?. (2020). Ntim, Collins ; Elmagrhi, Mohamed H ; Zhang, Qingjing. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:6:s0890838920300573. Full description at Econpapers || Download paper | |
2021 | Accounting conservatism and corporate social responsibility. (2021). Voulgaris, Georgios ; Tsekrekos, Andrianos E ; Anagnostopoulou, Seraina C. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s0890838920300627. Full description at Econpapers || Download paper | |
2020 | Does stakeholder orientation matter for earnings management: Evidence from non-shareholder constituency statutes. (2020). Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:62:y:2020:i:c:s092911992030050x. Full description at Econpapers || Download paper | |
2020 | Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment. (2020). Zhang, Wenjun ; Fang, Xiaohua ; Huafang, Xiao ; Callen, Jeffrey L. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300857. Full description at Econpapers || Download paper | |
2020 | Does takeover activity affect stock price crash risk? Evidence from international M&A laws. (2020). Nguyen, Lily ; Luong, Hoang ; Duong, Huu Nhan ; Balachandran, Balasingham. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301413. Full description at Econpapers || Download paper | |
2020 | Attention! Distracted institutional investors and stock price crash. (2020). Zhang, Ting ; Yin, Sirui ; Peng, Qiyuan ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920301450. Full description at Econpapers || Download paper | |
2021 | Institutional investors and bank governance: An international analysis of bank earnings management. (2021). Yang, Tina ; Wang, Bin ; Moussawi, Rabih ; Miller, Steve M. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001772. Full description at Econpapers || Download paper | |
2021 | Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224. Full description at Econpapers || Download paper | |
2021 | Securities litigation risk and board gender diversity. (2021). Parhizgari, Ali ; Lawrence, Edward ; Joo, Mohammad Hashemi. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002248. Full description at Econpapers || Download paper | |
2020 | Exploiting ergodicity in forecasts of corporate profitability. (2020). Milaković, Mishael ; Alfarano, Simone ; Mundt, Philipp. In: Journal of Economic Dynamics and Control. RePEc:eee:dyncon:v:111:y:2020:i:c:s0165188919302155. Full description at Econpapers || Download paper | |
2020 | U.S. uncertainty and Asian stock prices: Evidence from the asymmetric NARDL model. (2020). Rouyer, Ellen ; Troy, Carol ; Liang, Chin Chia . In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940818305485. Full description at Econpapers || Download paper | |
2020 | The information content of funds from operations and net income in real estate investment trusts. (2020). Ryu, Doojin ; Cho, Hoon ; Ik, Sang. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:51:y:2020:i:c:s1062940819300907. Full description at Econpapers || Download paper | |
2020 | Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator. (2020). Han, Jing ; Zhang, Jidong ; Yin, Meiqun. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:52:y:2020:i:c:s1062940820300693. Full description at Econpapers || Download paper | |
2020 | Bearing an imprint: CEOs early-life experience of the Great Chinese Famine and stock price crash risk. (2020). Yao, Daifei ; Hu, Jun ; Tian, Gary Gang ; Long, Wenbin. In: International Review of Financial Analysis. RePEc:eee:finana:v:70:y:2020:i:c:s105752192030154x. Full description at Econpapers || Download paper | |
2021 | Accounting-based downside risk and expected stock returns: Evidence from China. (2021). Huang, Wei ; Zhang, Chenyang ; Wang, Xiaohuan ; Luo, Yan. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002465. Full description at Econpapers || Download paper | |
2022 | Audit firms Confucianism and stock price crash risk: Evidence from China. (2022). Xu, Zijing ; Fan, Yunqi. In: International Review of Financial Analysis. RePEc:eee:finana:v:79:y:2022:i:c:s1057521921003112. Full description at Econpapers || Download paper | |
2020 | The effect of timely loss recognition and accrual quality on corporate bond spread: The influence of legal and financial institutions. (2020). , Mohamed ; Zaher, Noha Aly. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:64:y:2020:i:c:s1042443119301544. Full description at Econpapers || Download paper | |
2020 | How informative are stock prices of Islamic Banks?. (2020). Song, Liang ; Hashem, Shatha Qamhieh ; Bouslah, Kais ; Abedifar, Pejman. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:66:y:2020:i:c:s1042443120300871. Full description at Econpapers || Download paper | |
2021 | The impact of securities regulation on the information environment around stock-financed acquisitions. (2021). Silva, Sonia ; Loureiro, Gilberto. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:73:y:2021:i:c:s1042443121000937. Full description at Econpapers || Download paper | |
2020 | A theoretical analysis connecting conservative accounting to the cost of capital. (2020). Zhang, Xiao-Jun ; Penman, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s016541011930031x. Full description at Econpapers || Download paper | |
2020 | Earnings acceleration and stock returns. (2020). Narayanamoorthy, Ganapathi ; He, Shuoyuan. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:69:y:2020:i:1:s0165410119300333. Full description at Econpapers || Download paper | |
2020 | Effects of accounting conservatism on investment efficiency and innovation. (2020). Ray, Korok ; Laux, Volker. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:1:s0165410120300215. Full description at Econpapers || Download paper | |
2020 | Alternative evidence and views on asymmetric loan loss provisioning. (2020). Liao, Scott ; Beatty, Anne. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:70:y:2020:i:2:s0165410120300641. Full description at Econpapers || Download paper | |
2021 | Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation. (2021). Smith, Kevin C ; BEYER, ANNE . In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000197. Full description at Econpapers || Download paper | |
2021 | The demand for public information by local and nonlocal investors: Evidence from investor-level data. (2021). Dyer, Travis A. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s016541012100032x. Full description at Econpapers || Download paper | |
2020 | Ultimate ownership, crash risk, and split share structure reform in China. (2020). Gao, Wenlian ; Li, Donghui ; Liang, Quanxi. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:113:y:2020:i:c:s0378426620300182. Full description at Econpapers || Download paper | |
2020 | Corporate relationship spending and stock price crash risk: Evidence from Chinas anti-corruption campaign. (2020). Xu, Jia ; Duncan, Keith ; Li, Xiaorong ; Hu, Juncheng. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:113:y:2020:i:c:s037842662030025x. Full description at Econpapers || Download paper | |
2021 | Gambling preferences and stock price crash risk: Evidence from China. (2021). Yuan, Qingbo ; Yin, Hongying ; Quan, Xiaofeng ; Ji, Qiong. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:128:y:2021:i:c:s0378426621001175. Full description at Econpapers || Download paper | |
2021 | Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts. (2021). Kozlowski, Steven E ; Hegde, Shantaram P. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:130:y:2021:i:c:s037842662100145x. Full description at Econpapers || Download paper | |
2020 | Does financial statement comparability mitigate delayed trading volume before earnings announcements?. (2020). Kim, Junwoo. In: Journal of Business Research. RePEc:eee:jbrese:v:107:y:2020:i:c:p:62-75. Full description at Econpapers || Download paper | |
2020 | Does institutional industry context matter to performance? An extension of the institution-based view. (2020). Dhandapani, Karthik ; Elango, B. In: Journal of Business Research. RePEc:eee:jbrese:v:115:y:2020:i:c:p:139-148. Full description at Econpapers || Download paper | |
2020 | Regulation of capital flows: Effects on liquidity and the role of financial reporting quality. (2020). Kousenidis, Dimitrios ; Negkakis, Christos ; Ladas, Anestis ; Kosmidou, Kyriaki. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:175:y:2020:i:c:p:86-97. Full description at Econpapers || Download paper | |
2020 | Do dividends convey information about future earnings?. (2020). Leary, Mark T ; Kaplan, Zachary R ; Ham, Charles G. In: Journal of Financial Economics. RePEc:eee:jfinec:v:136:y:2020:i:2:p:547-570. Full description at Econpapers || Download paper | |
2020 | IFRS and accounting quality: Additional evidence from Korea. (2020). Kim, Jeong Youn ; Key, Kimberly G. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300070. Full description at Econpapers || Download paper | |
2020 | The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence. (2020). Li, WE ; Chen, Min ; Barniv, Ran Ron. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300185. Full description at Econpapers || Download paper | |
2021 | A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. (2021). Karampinis, Nikolaos I. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300598. Full description at Econpapers || Download paper | |
2021 | Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms. (2021). Iwasaki, Takuya ; Ahmed, Anwer S. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000264. Full description at Econpapers || Download paper | |
2021 | IFRS convergence and accounting quality: India a case study. (2021). Kumar, Ashish ; Bansal, Manish ; Adhikari, Ajay. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000550. Full description at Econpapers || Download paper | |
2020 | Investor protection, cross-listing and accounting quality. (2020). Jaafar, Aziz ; Ariff, Akmalia M ; Kamarudin, Khairul Anuar . In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:1:s1815566919301195. Full description at Econpapers || Download paper | |
2020 | The role of voluntary internal control reporting in earnings quality: Evidence from China. (2020). Qu, Wen ; Lu, Wei ; Kaplan, Steven E ; Ji, Xudong. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:2:s1815566920300060. Full description at Econpapers || Download paper | |
2020 | Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. (2020). Heaney, Richard ; Moy, Melissa ; van Zyl, Warrick ; Tarca, Ann. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:16:y:2020:i:3:s181556692030028x. Full description at Econpapers || Download paper | |
2021 | Managerial ability and accounting conservatism. (2021). Sultana, Nigar ; Singh, Harjinder ; Haider, Imran. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300564. Full description at Econpapers || Download paper | |
2021 | Do firms anticipate security issues by conservative reporting?. (2021). Lubberink, Martien ; Huijgen, Carel ; Anantavrasilp, Sereeparp. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000187. Full description at Econpapers || Download paper | |
2021 | Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013. (2021). Raithatha, Mehul ; Shaw, Tara Shankar ; Cordeiro, James J ; Krishnan, Gopal V. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000382. Full description at Econpapers || Download paper | |
2021 | Accrual earnings management in response to an oil price shock. (2021). Misje, Mathias ; Kosberg, Fredrik ; Kjarland, Frode. In: Journal of Commodity Markets. RePEc:eee:jocoma:v:22:y:2021:i:c:s2405851320300155. Full description at Econpapers || Download paper | |
2021 | Predicting the risk of financial distress using corporate governance measures. (2021). Tang, Ying ; Andreeva, Galina ; Crook, Jonathan ; Li, Zhiyong. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:68:y:2021:i:c:s0927538x19305542. Full description at Econpapers || Download paper | |
2021 | Equity ownership and corporate transparency: International evidence. (2021). Wang, Jacqueline Wenjie. In: International Review of Economics & Finance. RePEc:eee:reveco:v:76:y:2021:i:c:p:143-165. Full description at Econpapers || Download paper | |
2020 | Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Halioui, Khamoussi ; Guermazi, Walid. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784. Full description at Econpapers || Download paper | |
2020 | Is knowledge powerful? Evidence from financial education and earnings quality. (2020). Zhang, XU ; Sun, Hongyan. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531919309304. Full description at Econpapers || Download paper | |
2021 | The usefulness of financial accounting information: evidence from the field. (2021). Garcia Osma, Beatriz ; Imam, Shahed ; Gassen, Joachim ; Clatworthy, Mark A ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:107569. Full description at Econpapers || Download paper | |
2022 | From accounting to economics: the role of aggregate special items in gauging the state of the economy. (2022). Abdalla, Ahmed ; Carabias, Jose M. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:108540. Full description at Econpapers || Download paper | |
2020 | Key Audit Matters for Production-to-Order Industry and Conservatism. (2020). Park, Sambock ; Kim, Taeheung ; In, Chang-Yeol. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:8:y:2020:i:1:p:5-:d:314628. Full description at Econpapers || Download paper | |
2021 | Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions. (2021). Rafiq, Muhammad ; Correia, Anabela Batista ; Dantas, Rui Miguel ; Raza, Ali ; Mata, Mario Nuno ; Martins, Jessica Nunes ; Bhutta, Umair. In: International Journal of Financial Studies. RePEc:gam:jijfss:v:9:y:2021:i:3:p:35-:d:586237. Full description at Econpapers || Download paper | |
2020 | Overreaction in the REITs Market: New Evidence from Quantile Autoregression Approach. (2020). Julio, Ivan F ; Manohar, Catherine Anitha ; Ngene, Geoffrey M. In: Journal of Risk and Financial Management. RePEc:gam:jjrfmx:v:13:y:2020:i:11:p:282-:d:445319. Full description at Econpapers || Download paper | |
2020 | Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms. (2020). Sun, Fangcheng ; Zhong, Tingyong ; Lee, Jeoung Yul ; Zhou, Haiyan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1850-:d:326822. Full description at Econpapers || Download paper | |
2021 | Audit Quality under Influences of Audit Firm and Auditee Characteristics: Evidence from the Romanian Regulated Market. (2021). Istrate, Costel ; Carp, Mihai. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:12:p:6924-:d:578107. Full description at Econpapers || Download paper | |
2021 | Corporate Social Responsibility and Managerial Compensation: Further Evidence from Spanish Listed Companies. (2021). Porcuna, Ruben ; de Fuentes, Cristina ; Blanes, Fabian. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:13:p:7341-:d:585957. Full description at Econpapers || Download paper | |
2021 | Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?. (2021). Kim, Taewoo. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:8:p:4425-:d:536926. Full description at Econpapers || Download paper | |
2021 | What Best Explains Reporting Delays? A SME Population Level Study of Different Factors. (2021). Lukason, Oliver ; Maria-del-Mar Camacho-Miñano, . In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:9:p:4663-:d:541119. Full description at Econpapers || Download paper | |
2020 | On the Role of Internationalization of Firm-Level Corporate Governance – The Case of Audit Committees. (2020). Martikainen, Minna ; Afzali, Haaron ; Randoy, Trond ; Oxelheim, Lars. In: Working Paper Series. RePEc:hhs:iuiwop:1370. Full description at Econpapers || Download paper | |
2022 | Effects of Voluntary Audit on Accounting Quality in Small Private Firms. (2022). Strand, Oivind Andre. In: Discussion Papers. RePEc:hhs:nhhfms:2022_001. Full description at Econpapers || Download paper | |
2020 | Religion and Corporate Disclosure Quality. (2020). Shin, Donglim ; Oh, Frederick Dongchuhl. In: Hitotsubashi Journal of Economics. RePEc:hit:hitjec:v:61:y:2020:i:1:p:20-37. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2020 | The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms Experience. (2020). Toyokura, Chikara ; Shibasaki, Yuta. In: Monetary and Economic Studies. RePEc:ime:imemes:v:38:y:2020:p:19-54. Full description at Econpapers || Download paper | |
More than 100 citations found, this list is not complete... |
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1998 | International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 5 |
2001 | Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 5 |
1999 | Discussion of international differences in the timeliness, conservatism, and classification of earnings In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 4 |
2003 | Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th?Century Railroads In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 3 |
2019 | Director–Liability–Reduction Laws and Conditional Conservatism In: Journal of Accounting Research. [Full Text][Citation analysis] | article | 6 |
2019 | Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost In: Accounting, Economics, and Law: A Convivium. [Full Text][Citation analysis] | article | 2 |
2009 | Memory, transaction records, and The Wealth of Nations In: Accounting, Organizations and Society. [Full Text][Citation analysis] | article | 8 |
1997 | The conservatism principle and the asymmetric timeliness of earnings In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 729 |
2004 | Loss function assumptions in rational expectations tests on financial analysts earnings forecasts In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 30 |
2004 | What do we learn from two new accounting-based stock market anomalies? In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 3 |
2016 | The confounding effect of cost stickiness on conservatism estimates In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 22 |
2019 | Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 0 |
2020 | Asymmetric loan loss provision models In: Journal of Accounting and Economics. [Full Text][Citation analysis] | article | 2 |
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1995 | Conservatism and the Asymmetric Timeliness of Earning. In: Rochester, Business - Ph.D.,. [Citation analysis] | paper | 18 |
2008 | Accounting is an Evolved Economic Institution In: Foundations and Trends(R) in Accounting. [Full Text][Citation analysis] | article | 13 |
2016 | Conditional conservatism and disaggregated bad news indicators in accrual models In: Review of Accounting Studies. [Full Text][Citation analysis] | article | 3 |
2008 | Has the importance of intangibles really grown? And if so, why? In: Accounting and Business Research. [Full Text][Citation analysis] | article | 17 |
2011 | Economic crisis and accounting evolution In: Accounting and Business Research. [Full Text][Citation analysis] | article | 8 |
2013 | How Important are Earnings Announcements as an Information Source? In: European Accounting Review. [Full Text][Citation analysis] | article | 9 |
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