The Economic Determinants of Conditional Conservatism

By Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva. 2009

119 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/961b184ca972dd13096d27f5ebb02214fdc28080

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. Juan Manuel García Lara
2. Beatriz García Osma
3. Araceli Mora
4. Martin Walker
5. Fernando Penalva
6. K. Hussainey
7. Ray Ball
8. Mohammad Alhadab

In Economics and Econometrics

1. Beatriz García Osma
2. Fernando Penalva
3. Juan Manuel García Lara
4. Martin Walker
5. Araceli Mora

Citations in the corpus

• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “18 See Qiang (2007) and Garcia Lara et al. (2009b) for detailed discussions on the economic determinants of conditional and unconditional conservatism.”
• Conditional conservatism and cost of capital (2011, methodology): “…shows that conditional conservatism is associated to positive economic outcomes: lower information asymmetry problems (LaFond and Watts 2008), improved investment efficiency (Bushman et al. 2007; Ahmed and Duellman 2008), and better governance (Ahmed and Duellman 2007; Garcia Lara et al. 2009a).”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Giner and Rees (2001) and Garcı́a Lara and Mora (2004) also compare the level of unconditional conservatism in UK against European code law countries and find that unconditional conservatism is greater in code law European countries than in the UK.”