Is the decline in the value relevance of accounting driven by increased conservatism?

By Sudhakar V. Balachandran, Partha Mohanram. 2011

138 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/332d1a33011f221a47893926146a7f3898e07bb7

How researchers see this paper

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In Accounting

1. Araceli Mora
2. Martin Walker
3. K. Hussainey

In Finance

1. Araceli Mora
2. Martin Walker
3. K. Hussainey

Citations in the corpus

• The implications of research on accounting conservatism for accounting standard setting (2015, background): “In more recent work, Balachandran and Mohanram (2011) explicitly analyse the effect of unconditional conservatism on value relevance using two proxies, the book-to-market bias measure of Beaver and Ryan (2000) and the hidden reserves measure of Penman and Zhang (2002).”
• Evolution in Value Relevance of Accounting Information (2019, unknown): “…of each with the ten industry indicators and with LOSS, which is an indicator variable that equals one if NI < 0, and zero otherwise (Hayn 1995; Balachandran and Mohanram 2011) (All-OLS): 33 We do not present marginal relations for all accounting amounts and years because it is difficult to…”