1. Earnings quality and board meeting frequency. (2024). Vafeas, Nikos ; Vlittis, Adamos.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:62:y:2024:i:3:d:10.1007_s11156-023-01230-8.

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2. Bank market power and financial reporting quality. (2024). Mi, Biao ; Shen, Yun ; Zhang, Luqiao.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:84:y:2024:i:c:s0929119923001797.

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3. Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure. (2024). Haw, In-Mu ; Lai, Shu-Miao ; Liu, Chih-Liang.
   In: The British Accounting Review.
   RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001847.

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4. The effect of corporate reputation on accounting conservatism. (2024). Amirkhani, Kourosh ; Gramlich, Jeffrey ; Brown, Jenny.
   In: Advances in accounting.
   RePEc:eee:advacc:v:67:y:2024:i:c:s0882611024000038.

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5. The effect of pay disparities within top management on conservative reporting. (2023). Nguyen, Trang ; Scapin, Mariano ; Gad, Mahmoud.
   In: Accounting and Business Research.
   RePEc:taf:acctbr:v:53:y:2023:i:4:p:478-504.

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6. On the validity of asymmetric timeliness measures of accounting conservatism. (2023). Riedl, Edward J ; Muller, Karl A ; Dietrich, Richard J.
   In: Review of Accounting Studies.
   RePEc:spr:reaccs:v:28:y:2023:i:4:d:10.1007_s11142-022-09684-2.

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7. Strategic Earnings Announcement Timing and Fraud Detection. (2023). Yang, Yinan ; Cheng, Xin ; Palmon, Dan ; Yin, Cheng.
   In: Journal of Business Ethics.
   RePEc:kap:jbuset:v:182:y:2023:i:3:d:10.1007_s10551-021-05029-2.

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8. Employee firing costs and accounting conservatism: Evidence from wrongful discharge laws. (2023). Gao, Huasheng ; Huang, Jun ; Zhang, Tianshu.
   In: Journal of Business Finance & Accounting.
   RePEc:bla:jbfnac:v:50:y:2023:i:9-10:p:1612-1632.

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9. Effects of Directors and Officers Insurance on Earnings Management Strategies: Moderating Role of Restatement Announcements. (2022). Chang, Shen-Ho ; Chueh, Meng-Chi.
   In: International Journal of Business and Economic Sciences Applied Research (IJBESAR).
   RePEc:tei:journl:v:15:y:2022:i:1:p:71-93.

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10. Do directors have style? Board interlock and accounting properties. (2022). Karim, Khondkar E ; Lin, Karen Jingrong ; Robin, Ashok.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:49:y:2022:i:1-2:p:3-32.

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11. Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions. (2021). Wei, Jo-Ting.
    In: International Journal of Business and Economic Sciences Applied Research (IJBESAR).
    RePEc:tei:journl:v:14:y:2021:i:1:p:7-21.

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12. Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors. (2021). Cao, Viet Nga ; Pham, Anh Viet.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000353.

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13. The attention of long‐term institutional investors and timely loss recognition. (2021). Wang, Rui.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1596-1629.

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14. Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market. (2020). Khalil, Mohamed ; Yildiz, Yilmaz ; Ozkanc, Aydin.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:55:y:2020:i:1:d:10.1007_s11156-019-00834-3.

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15. Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Guermazi, Walid ; Halioui, Khamoussi.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784.

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16. A re‐examination of accruals quality following restatements. (2020). Herly, Marie ; Bartholdy, Jan ; Thinggaard, Frank.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:47:y:2020:i:7-8:p:882-909.

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17. BACK TO THE CORE: ALTERNATIVE PERFORMANCE MEASUREMENT. (2019). Cicak, Josip ; Vasicek, Davor.
    In: UTMS Journal of Economics.
    RePEc:ris:utmsje:0277.

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18. Bank Lending Standards and Borrower Accounting Conservatism. (2019). Khan, Urooj ; Lo, Alvis K.
    In: Management Science.
    RePEc:inm:ormnsc:v:65:y:2019:i:11:p:5337-5359.

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19. Accounting conservatism, business strategy, and ambiguity. (2019). Ma, Zhiming ; Novoselov, Kirill E ; Hsieh, Chia-Chun.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:74:y:2019:i:c:p:41-55.

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20. Agency costs of free cash flow and conditional conservatism. (2019). Ha, Joohyung.
    In: Advances in accounting.
    RePEc:eee:advacc:v:46:y:2019:i:c:012.

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21. Determining the Level of Accounting Conservatism through the Fuzzy Logic System. (2019). Davor, Vaiek ; Josip, Iak.
    In: Business Systems Research.
    RePEc:bit:bsrysr:v:10:y:2019:i:1:p:88-101:n:7.

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22. The effect of tax audit outcomes on the reporting and valuation of unrecognized tax benefits. (2018). Lusch, Stephen J ; Brushwood, James D ; Johnston, Derek M.
    In: Advances in accounting.
    RePEc:eee:advacc:v:42:y:2018:i:c:p:1-11.

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23. Does Accounting Conservatism Reduce Default Risk? Evidence from Taiwan. (2018). Kuo, Chen-Yin.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2018-04-29.

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24. Do Restatements Improve the Persistence of Earnings and Its Components?. (2017). Sallehu, Menghistu ; Ndubizu, Gordian A.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:16:y:2017:i:4:p:371-427.

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25. External audit and goodwill write-off. (2017). Ferramosca, Silvia ; Allegrini, Marco ; Greco, Giulio.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:21:y:2017:i:4:d:10.1007_s10997-016-9369-x.

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26. The Effect of the Global Financial Crisis on the Level of Accounting Conservatism in Commercial Banks: Evidence from Jordan. (2017). Al-Hroot, Yusuf ; Al-Qudah, Laith ; Alkharabsha, Faris.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:12:y:2017:i:2:p:151.

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27. Accounting conservatism and firm investment efficiency. (2016). Garcia Osma, Beatriz ; Penalva, Fernando.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:61:y:2016:i:1:p:221-238.

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28. The effect of conservatism on cost of capital: MENA evidence. (2015). Khalifa, Maha ; ben Othman, Hakim.
    In: Applied Economics.
    RePEc:taf:applec:v:47:y:2015:i:1:p:71-87.

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29. Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism. (2015). Martin, Xiumin ; Roychowdhury, Sugata.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:59:y:2015:i:1:p:80-104.

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30. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

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31. Information Consequences of Accounting Conservatism. (2014). Garcia Osma, Beatriz ; Juan Manuel Garcia Lara, ; Penalva, Fernando.
    In: European Accounting Review.
    RePEc:taf:euract:v:23:y:2014:i:2:p:173-198.

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32. Conservatism measures that control for the effects of economic rents on stock returns. (2014). Caskey, Judson ; Peterson, Kyle.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:42:y:2014:i:4:p:731-756.

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33. Accounting conservatism and managerial risk-taking: Corporate acquisitions. (2014). Kravet, Todd D..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:57:y:2014:i:2:p:218-240.

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34. Creditor control rights, state of nature verification, and financial reporting conservatism. (2013). Tan, Liang.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:1:p:1-22.

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1. Ahmed, A.S. ; Billings, B.K. ; Morton, R.M. ; Stanford-Harris, M. The role of accounting conservatism in mitigating bondholder–shareholder conflicts over dividend policy and in reducing debt costs. 2002 The Accounting Review. 77 867-890
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2. Ahmed, A.S. ; Duellman, S. Evidence on the role of accounting conservatism in corporate governance. 2007 Journal of Accounting and Economics. 43 411-437
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5. Beatty, A. ; Weber, J. ; Yu, J.J. Conservatism and debt. 2008 Journal of Accounting and Economics. 45 154-174

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7. Desai, H. ; Hogan, C.E. ; Wilkins, M.S. The reputational penalty for aggressive accounting: earnings restatements and management turnover. 2006 The Accounting Review. 81 83-112
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8. Dietrich, R. ; Muller, K. ; Riedl, E. Asymmetric timeliness tests of accounting conservatism. 2007 Review of Accounting Studies. 12 95-124
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9. Ettredge, M. ; Scholz, S. ; Smith, K. ; Sun, L. How do misstatements begin? Evidence of biased financial reporting preceding misstatements. 2010 Journal of Business Finance and Accounting. 37 332-355
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10. Farber, D. Restoring trust after fraud: does corporate governance matter?. 2005 The Accounting Review. 80 539-561
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11. Francis, J. ; LaFond, R. ; Olsson, P.M. ; Schipper, K. Costs of equity and earnings attributes. 2004 The Accounting Review. 79 967-1010
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12. Gigler, F. ; Kanodia, C. ; Sapra, H. ; Venugopalan, R. Accounting conservatism and the efficiency of debt contracts. 2009 Journal of Accounting Research. 47 767-798

13. Givoly, D. ; Hayn, C.K. ; Natarajan, A. Measuring reporting conservatism. 2007 The Accounting Review. 82 65-106
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14. Government Accounting Office, Financial Statement Restatements: Trends, Market Impacts, Regulatory Response, and Remaining Challenges, GAO-03-138. 2003 Government Accounting Office: Washington, DC
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15. Gow, I.D. ; Ormazabal, G. ; Taylor, D.J. Correcting for cross-sectional and time-series dependence in accounting research. 2010 The Accounting Review. 85 483-512
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16. Guay, W. Conservative financial reporting, debt covenants, and the agency costs of debt. 2008 Journal of Accounting and Economics. 45 175-180

17. Hribar, P. ; Jenkins, N.T. The effect of accounting restatements on earnings revisions and the estimated cost of capital. 2004 Review of Accounting Studies. 9 337-356
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18. Khan, M. ; Watts, R. Estimation and empirical properties of a firm-year measure of accounting conservatism. 2009 Journal of Accounting and Economics. 48 132-150

19. Kothari, S. ; Leone, A. ; Wasley, C. Performance matched discretionary accrual measures. 2005 Journal of Accounting and Economics. 39 163-197

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23. Palmrose, Z.-V. ; Richardson, V.J. ; Scholz, S. Determinants of market reactions to restatement announcement. 2004 Journal of Accounting and Economics. 37 59-89

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25. Patoukas, P.N. ; Thomas, J.K. More evidence of bias in the differential timeliness measure of conditional conservatism. 2011 The Accounting Review. 86 1765-1793
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26. Ramalingegowda, S., Yu, Y. Institutional ownership and conservatism. Journal of Accounting and Economics, doi:10.1016/j.jacceco.2011.06.004. In press.
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27. Rogers, J.L. ; Van Buskirk, A. Shareholder litigation and changes in disclosure behavior. 2009 Journal of Accounting and Economics. 47 136-156

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33. Zhang, J. The contracting benefits of accounting conservatism to lenders and borrowers. 2008 Journal of Accounting and Economics. 45 27-54

1. Financial Performance Adjustment in English Local Governments. (2016). Arcas, Maria Jose ; Marti, Caridad .
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:26:y:2016:i:2:p:141-152.

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2. Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation. (2015). Iatridis, George Emmanuel ; Persakis, Anthony .
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:38:y:2015:i:c:p:3-24.

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3. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

   Full description at Econpapers || Download paper

4. The Impact of Recession on the Value-relevance of Accounting Information. (2015). Velury, Uma ; Leece, Ryan D ; Kane, Gregory D ; Richardson, Frederick M.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:25:y:2015:i:2:p:185-191.

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5. The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies. (2014). Kabir, Humayun M. ; Laswad, Fawzi.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:24:y:2014:i:3:p:262-275.

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6. Comprehending Comprehensive Income. (2014). Russell, Mark ; Hodgson, Allan.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:24:y:2014:i:2:p:100-110.

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7. Brazil’s adoption of IFRS: fertile ground for examining earnings management. (2013). Tiras, Samuel L. ; Cavalier-Rosa, Gina .
   In: Brazilian Business Review.
   RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:133-146.

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8. Accounting conservatism, ultimate ownership and investment efficiency. (2012). Wang, Xia ; Xu, Xiaodong ; Han, Nina.
   In: China Finance Review International.
   RePEc:eme:cfripp:v:2:y:2012:i:1:p:53-77.

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9. The options market response to accounting earnings announcements. (2012). Corrado, Charles ; Chen, Yangyang ; Truong, Cameron.
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:22:y:2012:i:3:p:423-450.

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10. Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity. (2012). Iatridis, George Emmanuel.
    In: Emerging Markets Review.
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11. Measures of the Timeliness of Earnings. (2011). Brown, Philip ; Dobbie, Glen W. ; Jackson, Andrew B..
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:21:y:2011:i:3:p:222-234.

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12. Stock Market Information and REIT Earnings Management. (2010). Ambrose, Brent ; Bian, Xun.
    In: Journal of Real Estate Research.
    RePEc:jre:issued:v:32:n:1:2010:p:101-138.

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13. NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE. (2010). Feleag, Liliana ; Dragomir, Voicu D..
    In: Post-Print.
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14. A Note on the Time Series Measure of Conservatism. (2010). Westermann, Frank ; Brauer, Sebastian.
    In: CESifo Working Paper Series.
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15. The transition to IFRS: disclosures by Portuguese listed companies. (2008). Viana, Rui ; Lopes, Patricia.
    In: FEP Working Papers.
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16. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. (2008). Katz, Sharon .
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17. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. (2008). Parsons, Linda ; Krishnan, Gopal.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76.

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18. Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?. (2008). Gassen, Joachim.
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2008-028.

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19. ANALYSE DE LEFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES. (2008). Trabelsi, Nadia Sbei ; Olivero, Bernard.
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20. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES.. (2008). Goncharov, Igor ; Hodgson, Allan.
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

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21. Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. (2007). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:28.

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22. Forecasting Profitability, Earnings, and Corporate Taxes: Evidence from UK Companies. (2007). Ahmed, Saeed.
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23. Earnings Management to Avoid Losses: a cost of debt explanation. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
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24. Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
    In: CEF.UP Working Papers.
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25. Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items. (2007). Srinivasan, Suraj ; RIEDL, EDWARD J..
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26. CHOIX DOPTIONS COMPTABLES LORS DE LA TRANSITION AUX NORMES IAS/IFRS. (2007). Demaria, Samira ; Dufour, Dominique.
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27. First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies. (2007). Demaria, Samira ; Dufour, Dominique.
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28. Les choix doptions comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?. (2007). Demaria, Samira ; Dufour, Dominique.
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29. The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis). (2006). Narayanan, Supreena.
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30. Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models. (2006). Pope, Peter F. ; Moreira, Jose Antonio.
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31. In Search of Distress Risk. (2006). Hilscher, Jens ; Campbell, John ; Szilagyi, Jan .
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32. Typologie des déterminants comptables de la valeur : Apports de lapproche économique de linformation dans la mesure de la valeur. (2006). Sellami, Mohamed.
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33. Conservatism, Growth, and Return on Investment. (2006). Reichelstein, Stefan J. ; Soliman, Mark T. ; Rajan, Madhav .
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34. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena.
    In: Finance.
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35. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Rosencratz, Niklas ; Sward, Maria.
    In: Finance.
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36. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Burkart, Mike.
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37. What Determines the Variability of Accounting Accruals?. (2005). Gu, Zhaoyang ; Rosett, Joshua ; Lee, Chi-Wen .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:3:p:313-334.

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38. Effects of Preannouncements on Analyst and Stock Price Reactions to Earnings News. (2005). Miller, Jeffrey.
    In: Review of Quantitative Finance and Accounting.
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39. The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003. (2005). Sættem, Frode ; Gjerde, Øystein ; Knivsfl, Kjell Henry ; Sattem, Frode.
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42. LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO. (2004). Gisbert, Ana ; Garcia Osma, Beatriz ; Juan M. Garcia Lara, ; Mora, Araceli.
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45. International differences in R&D disclosure practices : evidence in a French and Canadian context. (2003). Stolowy, Hervé ; ding, yuan ; Herve, Stolowy ; Gary, ENTWISTLE ; Yuan, Ding.
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46. Accounting and capital markets: a survey of the European evidence. (2002). Dumontier, Pascal ; Raffournier, Bernard.
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47. Determinants of the Informativeness of Analyst Research. (2002). KOTHARI, S. P. ; Frankel, Richard M. ; Weber, Joseph.
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48. Valuation implications of capital structure: a contextual approach. (2001). Bego, .
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49. The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic. (2001). Jindrichovska, Irena.
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50. Oscillate Wildly: asymmetries and persistence in company-level profitability. (2001). .
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