The Demand for Accounting Conservatism for Management Control

By Y. Kwon, D. Paul Newman, Yoon S. Suh. 2001

132 citations recorded by the source corpus.

Subfields: Accounting, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/4107ec3a8ad48ea3d4540bf65509457241514171

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. Araceli Mora
2. Martin Walker
3. Jinhan Pae
4. Pingyang Gao
5. Michael Welker
6. Daniel B. Thornton
7. K. Hussainey
8. Christian Leuz

In Management Science and Operations Research

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao

Citations in the corpus

• The Link Between Earnings Conservatism and the Price to Book Ratio (2005, background): “1 McCallig (2003) also makes this observation.”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Related to the moral hazard problem, Lambert (2010) draws a distinction between using information to predict future cash flows and using information to influence future cash flows.”
• A measurement approach to conservatism and earnings management (2013, background): “Given the enormous implications of the topic, Leuz (2001) has called for the reconciliation of this stark discrepancy between practice and theories, a theme echoed by Guay and Verrecchia (2006), Gigler et al.”