Cash flow asymmetry: Causes and implications for conditional conservatism research $

By Daniel W. Collins, Paul Hribar, Xiaoli Tian. 2014

130 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1f7427ead367a4a6e1906f9387b95980e24fc20b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Benjamin Segal
2. Rencheng Wang
3. Gilles Hilary
4. Charles Hsu
5. Anne L. Beatty
6. Scott Liao
7. Rodrigo S. Verdi
8. Ole‐Kristian Hope

In Finance

1. Rencheng Wang
2. Benjamin Segal
3. Charles Hsu
4. Gilles Hilary

Citations in the corpus

• The Bright Side of Managerial Over-Optimism (2016, background): “Third, we note that linear models of accruals management are possibly misspecified due to conditional conservatism (e.g. Basu, 1997; Collins et al., 2014) and non-articulation transactions (e.g., Collins and Hribar, 2002).”
• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “17 See, for example, Dietrich et al. (2007), Givoly et al.”
• The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “…for publicly traded US firms from 1987 to 2007 to examine the confounding effect of cost stickiness in the Basu (1997), Ball et al. (2013b), and Collins et al. (2014) models.1 Controlling for the asymmetric effect of sales changes reveals an average bias in conservatism estimates of more than…”