The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

By Bill Francis, Iftekhar Hasan, Qiang Wu. 2013

189 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/0b8cd641095fe2297eb00ad7117b99ab18be4779

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In Accounting

1. Riccardo Cimini

In Finance

1. Riccardo Cimini

Citations in the corpus

• How has the financial crisis affected earnings management? A European study (2015, methodology): “Our research hypothesis, grounded in the accounting literature (Chia et al., 2007; LaFond andWatts, 2008; Francis et al., 2013), is that earnings management decreases probably because of both the high quality of financial reporting and audit quality over a financial crisis.”
• Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, unknown): “Finally, Francis, Hasan, and Wu (2013) find that only CFO gender and not the gender of other top executives, affects cost of debt financing.”