Accounting Conservatism: A Study of Market-Level and Firm-Level Explanatory Factors
Tài liệu tham khảo
Ahmed, 2002, The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs, The Accounting Review, 77, 77, 10.2308/accr.2002.77.4.867
Ahmed, 2007, Accounting conservatism and board of director characteristics: An empirical analysis, Journal of Accounting and Economics, 43, 43, 10.1016/j.jacceco.2007.01.005
Beekes, 2004, The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK, Corporate Governance, 12, 12
Donghua, 2005, Regulation and Non-pecuniary Compensation in Chinese SOEs, Economic Research Journal (Chinese), 2, 92
Givoly, 2000, The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?, Journal of Accounting and Economics, 29, 29, 10.1016/S0165-4101(00)00024-0
Fama, 1983, Separation of ownership and control, Journal of Law and Economics, 26, 26
Fama, 1983, Agency problems and residual claims, Journal of Law and Economics, 26, 26
Jensen, 1976, Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3, 3, 10.1016/0304-405X(76)90026-X
Zengquan, 2003, Accounting Conservatism: Discovery and Implication, Accounting Research (Chinese), 2, 19
Yuanpeng, 2005, The impact of Earnings Management on Accounting Conservatism: Empirical Evidence from Listed companies in Mainland China, China Accounting and Finance Review, 7, 1
Fengwei, 2006, Empirical Study for the Effects of Corporate Governance Mechanism on Accounting Conservatism, Journal of Shanghai LiXin University of Commerce, 20, 16
Pope, 1999, International Differences in the Timeliness, Conservatism, and Classification of Earnings, Journal of Accounting Research, 37, 37, 10.2307/2491345
Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics, 29, 21, 10.1016/S0165-4101(00)00012-4
Watts, 2003, Conservatism in Accounting Part 1: Explanations and Implications, Accounting Horizons, 17, 17, 10.2308/acch.2003.17.3.207
Ball, 2003, Incentives versus standards: properties of accounting income in four East Asian countries, Journal of Accounting and Economics, 36, 36, 10.1016/j.jacceco.2003.10.003
Ball, 2005, Earnings quality in UK private firms: comparative loss recognition timeliness, Journal of Accounting and Economics, 39, 39, 10.1016/j.jacceco.2004.04.001
Bushman, 2006, Financial reporting incentives for conservative accounting: The influence of legal and political institutions, Journal of Accounting and Economics, 42, 42, 10.1016/j.jacceco.2005.10.005
Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 23, 10.1016/S0165-4101(97)00014-1
Zheng, 2005, Debt, Corporate Governance, and Accounting Conservatism, China Accounting and Finance Review, 7, 112
Weihua, 2005, Management Compensation in SOEs: View from Control Right Incentive, Economist (Chinese), 6, 53
Beekes, 2004, The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: evidence from the UK, Corporate Governance, 12, 12
Yichun, 2006, Bank-Enterprise Relationship, ownership and Accounting Conservatism-Empirical Evidence from Listed Companies in China mainland, Public Finance Research (Chinese), 7, 70
Tao, 2005, Research on Corporate Governance Model for HK companies, China Soft Science, 12, 116
Guay, 2006, Discussion of an economic framework for conservative accounting and Bushman and Piotroski, Journal of Accounting and Economics, 42, 42, 10.1016/j.jacceco.2006.03.003