Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions

184 citations recorded by the source corpus.

Citations in the corpus

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, unknown): “Ahmed and Duellman (2011) find that firms with more conservative accounting have higher future cash flows and gross margins and lower likelihood and magnitude of special items charges than firms with less conservative accounting.”
Audit committee characteristics and firm performance during the global financial crisis (2012, unknown): “2010), accounting conservatism (Ahmed and Duellman 2011; Ahmed and Henry 2011; Lim 2011), audit fees (Bliss 2011; Griffin et al.”
The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “The cost accounting literature has documented four primary drivers of this variation: the size of the resource adjustment costs (Anderson et al., 2003; Banker et al., 2013), managerial optimism and pessimism about future sales (Anderson et al., 2003; Banker et al., 2014b), agency problems (Chen et a”
Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence. (2012, unknown): “5 Ahmed and Duellman (2011), Biddle, Hilary, and Verdi (2009), and Bushman, Piotroski, and Smith (2011) make similar points.”