Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence.
By Jeong‐Bon Kim, Liandong Zhang. 2012
901 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/84ebda7f25b815fb1395194f2c92926e46228a97
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Mostafa Monzur Hasan
- Ahsan Habib
- Haiyan Jiang
- Bill Francis
- Iftekhar Hasan
- Lingxiang Li
- Kam C. Chan
- Liandong Zhang
In Finance
- Mostafa Monzur Hasan
- Ahsan Habib
- Haiyan Jiang
- Iftekhar Hasan
- Bill Francis
- Kam C. Chan
- Lingxiang Li
- Zheng Wang
Citations in the corpus
- Internal Control and Stock Price Crash Risk: Evidence from China (2017, background): “Building on prior theoretical and empirical research, several researchers have begun to study the firm-level determinants of crash risk, such as tax avoidance, CEO/CFO compensation, accounting conservatism, and institutional investors (Kim, Li and Zhang, 2011a, b; Callen and Fang, 2013; Kim and Zhan”
- CEO Overconfidence and Stock Price Crash Risk (2016, positive): “Following Kim et al. (2011b), we also calculate the three crash risk measures using firm-specific weekly returns over the future two- and three-year periods and find that the relation between CEO overconfidence and future crash risk continues to be positive and significant.”
- The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, neutral): “In fact, several recent empirical studies contradict their conclusions (e.g., LaFond and Watts 2008; Garcia Lara et al. 2011; Kim et al. 2013; Artiach and Clarkson 2014; Garcia Lara et al. 2014; D’Augusta et al. 2015; Li 2015; Louis and Urcan 2015; Kim and Zhang 2016).”
- Economic policy uncertainty and stock price crash risk (2019, positive): “…financial reporting opacity (Jin and Myers, 2006; Hutton et al., 2009), the maintenance of reputation (Ball, 2009), corporate tax avoidance (Kim et al., 2011a), equity incentives (Kim et al., 2011b), excess management perks (Xu et al., 2014), and accounting conservatism (Kim and Zhang, 2016).”
- Corporate Governance and Firm-Specific Stock Price Crashes (2016, neutral): “and Shivdasani (2006)], while more competent directors enhance the firm’s corporate governance [Klein (1998); Ashbaugh-Skaife et al.”