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The information role of conservatism

LaFond, Ryan; Watts, Ross L. - In: The accounting review : a publication of the American … 83 (2008) 2, pp. 447-478

Persistent link: https://www.econbiz.de/10003686810

Managerial ownership and accounting conservatism

LaFond, Ryan; Roychowdhury, Sugata - In: Journal of accounting research 46 (2008) 1, pp. 101-135

Persistent link: https://www.econbiz.de/10003661394

Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism

Collins, Daniel W. - 2013

Earnings asymmetric timeliness in recognizing losses versus gains is the most commonly used measure of conditional accounting conservatism. However, this measure captures both accrual asymmetric timeliness and operating cash flow (CFO) asymmetric timeliness. Because cash flow asymmetry is not...

Persistent link: https://www.econbiz.de/10013090539

Discussion of "cash flow asymmetry : causes and implications for conditional conservatism research"

Schrand, Catherine - In: Journal of accounting & economics 58 (2014) 2/3, pp. 201-207

Persistent link: https://www.econbiz.de/10010485809

Cash flow asymmetry : causes and implications for conditional conservatism research

Collins, Daniel W.; Hribar, Paul; Tian, Xiaoli - In: Journal of accounting & economics 58 (2014) 2/3, pp. 173-200

Persistent link: https://www.econbiz.de/10010485811