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Journal of Accounting Research, ISSN 0021-8456, 09/2019, Volume 57, Issue 4, pp. 889 - 917
Journal Article
ACCOUNTING HORIZONS, ISSN 0888-7993, 03/2019, Volume 33, Issue 1, pp. 83 - 102
This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in... 
accounting conservatism | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | QUALITY | litigation | EARNINGS MANAGEMENT | LAWYERS | ACCRUALS | FIRMS | investor sentiment | FLOWS | CROSS-SECTION | Sentiment analysis | Investors | Financial reporting | Accounting | Risk assessment | Loss recognition | Chief executive officers
Journal Article
Accounting Review, ISSN 0001-4826, 01/2016, Volume 91, Issue 1, pp. 69 - 98
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 02/2012, Volume 53, Issue 1-2, pp. 115 - 135
We argue that a firm's suppliers and customers prefer it to account more conservatively due to information asymmetry and these stakeholders' asymmetric payoffs... 
Conservatism | Suppliers | Customers | Financial disclosures | FISHER BODY | MANAGEMENT | ASYMMETRIC TIMELINESS | INFORMATION | PERFORMANCE | EARNINGS | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | CAPITAL STRUCTURE | COMPETITION | ECONOMICS | LITIGATION | Accounting | Financial disclosure
Journal Article
Australian Accounting Review, ISSN 1035-6908, 06/2017, Volume 27, Issue 2, pp. 195 - 213
Accounting conservatism is one of the most important properties of financial reporting. The goal of this article is to gain a better understanding of... 
ASYMMETRICALLY TIMELY GAIN | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | RISK-TAKING | NEW-ZEALAND | LOSS RECOGNITION | POSITIVE RESEARCH | EARNINGS | VALUE-RELEVANCE | REPORTING INCENTIVES | CASH FLOWS
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2018, Volume 35, Issue 1, pp. 494 - 524
We study the role of borrowers’ balance sheet conservatism (i.e., conservatism in asset values) in debt contract design. We find that borrowing costs are... 
BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | MARKET REACTION | ACCOUNTING CONSERVATISM | EARNINGS CONSERVATISM | LOSS RECOGNITION | ASYMMETRIC TIMELINESS | INFORMATION-CONTENT | STOCK-MARKET | CONDITIONAL CONSERVATISM | PRIVATE FIRMS | Conservatism | Business schools | Financial reporting | Balance sheets | Credit ratings
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 02/2016, Volume 61, Issue 1, pp. 203 - 220
Sales decreases affect earnings more than sales increases because of cost stickiness. We hypothesize that this correlated omitted variable constitutes a... 
Timely loss recognition | Overinvestment | Omitted variable bias | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | QUALITY | ACCOUNTING CONSERVATISM | ASYMMETRIC TIMELINESS | EARNINGS | ECONOMICS | Conservatism | Analysis
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 12/2013, Volume 51, Issue 5, pp. 1071 - 1097
A substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of economic shocks ("news"), and how it depends on... 
BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | PRICES | RETURNS | TO-BOOK | EARNINGS QUALITY | CAPITAL-MARKETS | Accounting | Conservatism | Analysis | Studies | Financial reporting | Econometrics
Journal Article
Review of Accounting Studies, ISSN 1380-6653, 12/2014, Volume 19, Issue 4, pp. 1309 - 1345
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 2015, Volume 32, Issue 1, pp. 392 - 421
Hedge fund intervention has been associated with many positive corporate changes and is an important vehicle for informed shareholder monitoring. Effective... 
BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | EARNINGS CONSERVATISM | ASYMMETRIC TIMELINESS | SHAREHOLDER ACTIVISM | INSTITUTIONAL INVESTORS | AUDIT COMMITTEE | TO-BOOK | DIRECTOR CHARACTERISTICS | CORPORATE GOVERNANCE | OWNERSHIP | Accounting | Conservatism | Hedge funds
Journal Article