On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom

By B. Giner, W. Rees. 2001

289 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/1a45112a9e9999451415d8208b14797f18a29f65

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Citations in the corpus

Measuring Reporting Conservatism (2007, background): “…(2004)), its cross-country variation (Ball, Kothari and Robin (2000), Ball, Robin and Wu (2003), Bushman and Piotroski (2004), Cao and Lee (2002), Giner and Rees (2001), Jindrichovska and Kuo (2003), Peek, Buijink and Coppens (2004), Pope and Walker (1999), Tazawa (2003)), and the trend in the…”
Conservatism in Accounting - Part Ii: Evidence and Research Opportunities (2003, unknown): “Earnings Management Hanna (2002) argues that Basu’s findings result from active management of”
Conditional and Unconditional Conservatism:Concepts and Modeling (2005, background): “(1999), Pope and Walker (1999), Givoly and Hayn (2000), Ahmed et al.”
Corporate Suppliers and Customers and Accounting Conservatism (2012, unknown): “We control for Size (measured as the market value of the firm) because prior studies show that large firms report less conservatively (Giner and Rees, 2001; LaFond and Watts, 2008; LaFond and Roychowdhury, 2008).”
The Economic Determinants of Conditional Conservatism (2009, unknown): “4 See, for example, Pope and Walker (1999), Ball et al. (2000), Givoly and Hayn (2000), Giner and Rees (2001), Basu, Hwang and Jan (2001), Ball et al. (2003), Ryan and Zarowin (2003), Raonic, McLeay and Asimakopoulos (2004), Beekes et al. (2004), García Lara, García Osma and Mora (2005), Huijgen…”
Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, unknown): “Papers include Giner and Rees (2001), Raonic et al. (2004), Lara et al. (2005), Dargenidou et al. (2007), Jenkins et al. (2009), Lara et al. (2009), and Shuto and Takada (2010).”
Identifying Conditional Conservatism (2006, background): “…examined include (1) the quarters of the fiscal year (Basu et al., 2001b); (2) the phases of the business cycle (Khurana et al., 2005); and (3) countries (Pope and Walker, 1999; Ball et al., 2000a,b, 2003; Giner and Rees, 2001; Raonic et al., 2004; Bushman and Piotroski, 2006; Gassen et al., 2006).”
Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets (2006, background): “' Eor a detailed description of the legal and accounting environment of these three countries, we refer to Giner and Rees (2001). ^ Eor convenience, this paper uses the term 'Big Four auditor' to identify the large international audit firm networks.”
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “…demand for conditional conservative measures is lower than in common-law countries given the low litigation risk and high unconditional conservatism (Ball et al., 2000; Giner and Rees, 2001; Garcı́a Lara and Mora, 2004; Garcı́a Lara et al., 2005; Bushman and Piotroski, 2006; Gassen et al., 2006).”
Effect of Financial Reporting Quality on Sustainability Information Disclosure (2015, background): “Our result corroborates this view, but as yet there is no consensus (Cowen et al., 1987; Giner and William, 2003).”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Later studies analysed a more focused set of countries in Europe and also addressed some methodological issues (see Giner and Rees 2001, Garcı́a Lara and Mora 2004, Garcia Lara et al. 200512) to arrive at the same general conclusion that common law countries exhibit higher levels of conditional…”
The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World (2010, background): “…Ltd on behalf of the EAA. earnings (Ali and Hwang, 2000); accruals quality (Boonlert-U-Thai et al., 2006); earnings timeliness (Ball et al., 2000, 2003; Raonic et al., 2004); earnings conservatism (Giner and Rees, 2001; Bushman and Piotroski, 2006); and earnings smoothness (Leuz et al., 2003).”