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Financial distress and the earnings-sensitivity-difference measure of conservatism

Hsu, Audrey Wen-hsin; O'Hanlon, John; Peasnell, Ken V. - In: Abacus : a journal of accounting, finance and business … 47 (2011) 3, pp. 284-314

Persistent link: https://www.econbiz.de/10009348994

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

Wen‐Hsin Hsu, Audrey; O'Hanlon, John; Peasnell, Ken V. - 2011

Following Basu (1997), the difference between the sensitivity of accounting earnings to negative equity return (proxy for bad news) and its sensitivity to positive equity return (proxy for good news) is interpreted as an indicator of conditional accounting conservatism. However, there is concern...

Persistent link: https://www.econbiz.de/10014177903

The effect of book-tax conformity on the information environment : from the analyst perspective

Hsu, Audrey; Liu, Sophia - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 535-565

Persistent link: https://www.econbiz.de/10014342042

Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence

Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768

Persistent link: https://www.econbiz.de/10010206071

Litigation risk and auditor conservatism : a UK-US comparison

Li, Shaling; Beekes, Wendy; Peasnell, Ken V. - 2009 - This version: 5th November 2009

Persistent link: https://www.econbiz.de/10003939253