Earnings Conservatism and Value Relevance Across the Business Cycle

By David S. Jenkins, Gregory D. Kane, Uma Velury. 2009

137 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/656a83ee4c2b4398c0d229741798b22f3c35a47c

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. Bernard Raffournier
2. Andrei Filip

In Finance

1. Bernard Raffournier
2. Andrei Filip

Citations in the corpus

• Financial Crisis And Earnings Management: The European Evidence (2014, background): “Contraction periods should thus be associated with less earnings management and, consequently more conservative (i.e. more timely) earnings (Jenkins et al., 2009).”
• Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, unknown): “Papers include Giner and Rees (2001), Raonic et al. (2004), Lara et al. (2005), Dargenidou et al. (2007), Jenkins et al. (2009), Lara et al. (2009), and Shuto and Takada (2010).”
• Corporate Governance and Firm-Specific Stock Price Crashes (2016, unknown): “should motivate market forces to demand more conservative earnings, and dissuade firms from hoarding bad news [Jenkins et al. (2009)].”