Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

By Ray Ball, Valeri V. Nikolaev. 2013

202 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/81900716ede85d83a43793224b4507aace990070

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Citations in the corpus

Conditional conservatism and the limits to earnings management (2020, unknown): “Ball et al. (2013a, 2013b) and Ettredge et al. (2012) provide counterarguments and suggest ways to overcome the problems without abandoning its use.”
Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence. (2012, unknown): “Several recent studies criticize the validity of the Basu (1997) model in capturing conditional conservatism and claim that the Basu coefficient is biased (e.”
Political Uncertainty and Accounting Conservatism (2013, unknown): “Recent studies on conservatism include Ball and Shivakumar (2005), Ahmed and Duellman (2007), LaFond and Roychowdhury (2008), and LaFond and Watts (2008).”
The Bright Side of Managerial Over-Optimism (2016, background): “Ball et al. (2013) use a firm fixed effect specification but they do not study accruals.”
Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “Some authors claim it is invalid (e.g., Dietrich et al., 2007; Givoly et al., 2007; Patatoukas and Thomas, 2011), while others such as Ball et al. (2013a, 2013b) provide a number of counterarguments.”
More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism (2011, unknown): “And yet, we observe a sustained flow of research based on the DT measure, which may be partially due to: (1) the counter-arguments provided by Ball et al. (2010) in support of the DT measure, and (2) the intuitive feeling that while the estimates might be biased and noisy, cross-sectional and time-s”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “(2007), Roychowdhury and Watts (2007), Patatoukas and Thomas (2011, 2015), Ball et al. (2013a, 2013b), Lawrence et al. (2013), Roychowdhury and Martin (2013), Collins et al. (2014), Cano‐Rodríguez and Núñez‐Nickel (2015), and Banker et al. (2016). 18 See Qiang (2007) and Garcia Lara et al.”
Cash flow asymmetry: Causes and implications for conditional conservatism research $ (2014, background): “We also find evidence that an accrual-based measure of asymmetric timeliness is as effective as controlling for expected earnings and expected returns, as suggested by Ball et al. (2013b), when testing for conditional conservatism.”
The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “The results are robust to the addition of firm fixed effects (Ball et al., 2013b) and/or control variables from the Jones (1991) and Dechow and Dichev (2002) accrual models (untabulated).”
On Estimating Conditional Conservatism (2011, background): “Third, Ball, Kothari, and Nikolaev (2011) argue that the procedure Dietrich et al. employ to support the truncation bias hypothesis is invalid.”