Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports

By Frank Gigler, T. Hemmer. 2001

303 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/31cecbe2d0a9622e75f40293a1f7674890cc6077

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Citations in the corpus

Accounting Conservatism and the Efficiency of Debt Contracts (2009, unknown): “In Gigler and Hemmer (2000) a conservative accounting system always reports "bad” news when the underlying economic state is low, but does not always report "good" news when the underlying economic state is high.”
Nonaudit Services and Earnings Conservatism: Is Auditor Independence Impaired?* (2006, background): “For example, Gigler and Hemmer (2001) argue that firms with more conservative accounting are less likely to make timely voluntary disclosures, so that contemporaneous stock returns are expected to provide a more timely reflection of economic news for firms with less conservative accounting.”
Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls (2010, unknown): “Prior research finds that kinds of disclosures managers make depend on how well their firm is performing (e.g., Schrand and Walther 2000; Gigler and Hemmer 2001; Miller 2002; Li 2008).”
The pricing of conservative accounting and the measurement of conservatism at the firm-year level (2010, background): “during the period and firms’ disclosure policies (see also Gigler and Hemmer 2001 ).”
A measurement approach to conservatism and earnings management (2013, background): “Gigler and Hemmer (2001) model the link between the bias in accounting measurement and the incentives for the managers to issue voluntary disclosure.”
Identifying Conditional Conservatism (2006, background): “First, returns are not equivalent to non-earnings news (Gigler and Hemmer, 2001; Bagnoli and Watts, 2005; Callen et al., 2005; Dietrich et al., 2005; Givoly et al., 2006).”
Measuring Reporting Conservatism (2007, background): “To put the stationarity of the DT measure in perspective, we compare it to that of three other measures of conservatism used by researchers, the book-to-market ratio (Stober (1996)), cumulative discretionary accruals(13) (Givoly and Hayn (2000), Ahmed, Billings, Morton and Harris (2002)) and the per”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “…result in more timely loss recognition in earnings are correlated with the production or dissemination of alternative information sources (e.g., Gigler and Hemmer, 2001; Givoly et al., 2007), then a return-based measure of asymmetric timeliness captures asymmetry not only in financial…”