Earnings Restatements and Differential Timeliness of Accounting Conservatism

By Michael L. Ettredge, Y. Huang, Weining Zhang. 2012

144 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/4338eecf51c5ec33deb4d65a866fb646b4d00c38

Citations in the corpus

• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “Our first measure, C_Score, was developed by Khan and Watts (2009) and has been used in several recent studies, including Beatty and Liao (2011), Beatty et al. (2012), Ettredge et al. (2012), Tan (2013), Kim et al. (2013), André et al. (2015) and Garcia Lara et al. (2016).”
• Political Uncertainty and Accounting Conservatism (2013, unknown): “Next, we follow the empirical specification in Ettredge et al. (2012) and perform the analysis by regressing C-Score on G-Election in following model in a firm-year panel sample, controlling for industry and year fixed effects and clustering standard errors at firm level.”
• Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “The empirical evidence in Ettredge et al. (2012) and Jayaraman (2012) confirms that the Khan and Watts proxy captures variation in conservatism at the firm's level.”