Identifying Conditional Conservatism

By Stephen G. Ryan. 2006

322 citations recorded by the source corpus.

Subfields: Accounting, Finance, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/645ca7b73da018f98042a1a7c6b9ebefe6572cad

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Citations in the corpus

What affects accounting conservatism: A corporate governance perspective (2009, background): “asymmetric timeliness measure being the most prominent one ( Ryan 2006 ).1 The Basu”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “33 See for example, Basu (1997), Kothari (2000), Ball et al. (2000), Ball (2001), Watts (2003a, b), Ball and Shivakumar (2005, 2006), and Ryan (2006). believable even if they did not meet the objectivity and verifiability thresholds.”
Earnings Restatements and Differential Timeliness of Accounting Conservatism (2012, unknown): “As a result, losses tend to be recognized in a timelier fashion than gains (Basu, 1997; Watts, 2003; Ryan, 2006; LaFond and Watts, 2008).”
International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006, unknown): “The complex interplay between MTB , unconditional conservatism and conditional conservatism is theoretically explored, for example, by Beaver and Ryan (2005) and Ryan (2006) .”
Internal Controls and Conditional Conservatism (2011, background): “However, Ryan (2006) notes that two well-known empirical results, the low R2s observed in contemporaneous returns-earnings regressions (Collins et al. 1997; Ely and Waymire 1999; Francis and Schipper 1999) and a large literature showing that returns typically reflect information on a timelier basis…”
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “5Following Bertrand and Mullainathan (2001), we use unit weights to create IndGov6 and IndGov8; this is in accordance with the recommendations of Grice and Harris (1998), who show that aggregate measures built using unit weights have better psychometric properties.”
The pricing of conservative accounting and the measurement of conservatism at the firm-year level (2010, background): “(See Ryan 2006 for a comprehensive literature review.)”
Accounting conservatism and corporate governance (2009, methodology): “Specifically, we expect that the sensitivity of earnings to bad news will be higher for firms with stronger corporate governance. To measure the level of corporate governance, we develop a composite index that takes into account both internal and external indicators, such as the exposure to the mark”
The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “For many 1 Although Dietrich et al. (2007), Givoly et al. (2007), and Patatoukas and Thomas (2011) critique the Basu (1997) asymmetric timeliness regression on economic and econometric grounds, the model is defended by Ryan (2006), Basu (2009), and Ball et al. (2013a, b).”
The Economic Determinants of Conditional Conservatism (2009, unknown): “96), consistent with the arguments in Beaver and Ryan (2005) that unconditional conservatism preempts conditional conservatism.”
Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions (2011, methodology): “We hypothesize that if conservatism facilitates governance in the manner predicted by Watts (2003) and Ball and Shivakumar (2005), then firms that use more conservative accounting should (i) have higher future profitability and (ii) take fewer and smaller special items charges in the future relative”