The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?

By Dan Givoly, Carla K. Hayn. 2000

1,464 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/85fe8e56f4e3514bedbbd1aa3266ef7d1ec5e880

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Citations in the corpus

Earnings management and accounting income aggregation (2007, unknown): “Since prior research documents that the distribution of earnings is skewed (see Basu, 1995; Givoly and Hayn, 2000; Gu and Wu, 2003), the validity of this procedure is open to debate.”
Accounting Conservatism under IFRS (2008, background): “…has proved to fit the purposes of empirical capital market studies well, but in these studies conservatism needs to be proxied by variables such as non-operating accruals (Givoly and Hayn, 2000), an earnings-return metric (Basu, 1997) or the market-to-book ratio (Beaver and Ryan, 2000).”
Conditional conservatism and the limits to earnings management (2020, unknown): “The second conservatism measure is based on the work of Givoly and Hayn (2000). It is the”
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, unknown): “Salter et al. (2012) recognize this shortcoming and state “Finally, following Givoly and Hayn (2000), we measure conditional accounting conservatism as the ratio of non-operating accruals over total assets.”
The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, unknown): “To measure conservatism, we follow Givoly and Hayn (2000) and use the average non-operating accruals scaled by total assets.”
CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, methodology): “Third, in this study, we adopt the conditional conservatism models of Ball and Shivakumar (2005, 2006) and Ball et al. (2008) and consider the alternative models proposed by Basu (1997) and Givoly and Hayn (2000).”
Asymmetric timeliness tests of accounting conservatism (2007, unknown): “Our choice also is consistent with the implementation by prior related research (e.g., Basu, 1997, Table 1, Panel A; Pope and Walker, 1999; Ball et al., 2000, Table 2; Givoly and Hayn, 2000; Ryan and Zarowin, 2003; and Sivakumar and Waymire, 2003).”
Balance sheet versus earnings conservatism in Europe (2004, methodology): “Givoly and Hayn (2000), show that the degree of earnings conservatism has consistently increased from the 1950s until 1998.”
International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006, unknown): “A consistent predominance of negative accruals across firms over time is, ceteris paribus, an indication of conservatism (Givoly and Hayn, 2000).16 We now turn to our measure for income smoothing.”
What affects accounting conservatism: A corporate governance perspective (2009, background): “climate affects the degree of conservatism. Givoly and Hayn (2000) and Holthausen and”
The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers (2008, unknown): “I use two asymmetric timeliness measures from Basu (1997) and two earnings measures (skewness and cumulative nonoperating accruals) from Givoly and Hayn (2000) to proxy for conservatism and obtain consistent results across each measure.”