Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”

By Sudipta Basu. 2005

155 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/4f028f4ef0c939a845ac1b7bd90d0b9de1ef9a31

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In Accounting

1. Stergios Leventis
2. Panagiotis E. Dimitropoulos
3. Marwa Elnahass
4. Omneya H. Abdelsalam
5. Araceli Mora
6. Sandy Klasa
7. Martin Walker
8. P. E. Yeung

In Finance

1. Stergios Leventis
2. Araceli Mora
3. Marwa Elnahass
4. Sandy Klasa
5. Martin Walker
6. P. E. Yeung
7. Kai Wai Hui
8. Panagiotis E. Dimitropoulos

Citations in the corpus

• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “9 mitigates agency problems associated with managerial investment decisions (Ahmed and Duellman, 2007; Basu, 2005), enables efficient debt agreements in the context of asymmetric information (Ball and Shivakumar, 2005; García Lara et al.”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “According to Basu (2005), most forms of unconditional conservatism arose from tax-avoidance incentives, regulatory incentives and litigation concerns.”
• Corporate Suppliers and Customers and Accounting Conservatism (2012, methodology): “To examine the relation between accounting conservatism and the bargaining power of suppliers and customers, we use a measure for the conservatism of a firm’s accounting practices based on Basu’s (1997) asymmetric earnings timeliness measure (Timeliness). This measure considers the relation between ”
• Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013, unknown): “19 Gigler and Hemmer (2001), Richardson and Tinaikar (2004), Beaver and Ryan (2005), Price (2005), Pae, Thornton, and Welker (2005), Givoly, Hayn, and Natarajan (2007), and Roychowdhury and Watts (2007).”
• The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market $ (2008, unknown): “These results are consistent with Basu (2005) and Ball, Robin, and Sadka (2007), who suggest that unconditional conservatism does not provide new information to investors.28 The insignificant relation between the bid-ask spread and timely gain recognition, overall timeliness, and unconditional…”
• Political Uncertainty and Accounting Conservatism (2013, unknown): “Moreover, we focus on conditional accounting conservatism, which carries new information and captures the effect of shocks to firm value (Ball et al., 2000; Ball and Shivakumar, 2005; Basu, 2005; Beaver and Ryan, 2005; Ball and Shivakumar, 2008).”
• Product market competition and conditional conservatism (2014, unknown): “Our results are consistent with the arguments in Basu (2005) that political costs/regulation are more likely to be circumvented by unconditional conservatism.”
• The Economic Determinants of Conditional Conservatism (2009, unknown): “Regarding taxation and regulation, Ball (2001), Ball and Shivakumar (2005) and Basu (2005) argue that they likely induce only conservatism in its unconditional form, which implies that “aspects of the accounting process determined at the inception of assets or liabilities yield expected unrecorded…”