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The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components

Hsu, Audrey; O'Hanlon, John; Peasnell, Ken - In: European Accounting Review 21 (2012) 1, pp. 87-113

Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is...

Persistent link: https://www.econbiz.de/10010972435

Financial Distress and the Earnings‐Sensitivity‐Difference Measure of Conservatism

AUDREY WEN‐HSIN HSU; O'HANLON, JOHN; PEASNELL, KEN - In: Abacus 47 (2011) 3, pp. 284-314

Persistent link: https://www.econbiz.de/10011034904

Thomas R. Robinson, Paul Munter and Julia Grant, Financial statement analysis: A global perspective, Pearson/Prentice Hall (2004) ISBN 0-13-122696-7 (International edition, 793 pages, $145.60).

O'Hanlon, John - In: The International Journal of Accounting 41 (2006) 1, pp. 113-114

Persistent link: https://www.econbiz.de/10005331419

Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016

Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting in Europe 13 (2016) 2, pp. 229-267

Persistent link: https://www.econbiz.de/10012154544

Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses

Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725

Persistent link: https://www.econbiz.de/10012226064

The development of expected-loss methods of accounting for credit losses : a review with analysis of comment letters

Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 71-102

Persistent link: https://www.econbiz.de/10013428831