The impact of conservatism on management earnings forecasts

By Kai Wai Hui, Steven R. Matsunaga, Dale L. Morse. 2009

169 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/9de60905445f8f68d98e6c6d93297d278566ca0c

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. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. David F. Larcker
6. Regina Wittenberg-Moerman
7. Jennifer Wu Tucker
8. Martin Walker

In Finance

1. Christopher S. Armstrong
2. W. Guay
3. Joseph P. Weber
4. Robert M. Bushman
5. Regina Wittenberg-Moerman
6. Jennifer Wu Tucker
7. David F. Larcker
8. Nemit Shroff

Citations in the corpus

• The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, unknown): “1 Measures of firm value during the current crisis Because we are interested in firms’ relative performance compared to the market’s performance, Following Johnson et al. (2000), Beltratti and Stulz (2009), and Fahlenbrach and Stulz (2009), we use buy-and-hold abnormal returns (BHAR) over the crisis”
• The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “For example, Hui, Matsunaga, and Morse (2009) document that a commitment to more frequent and timely earnings forecasts is a substitute for conservative financial reporting.”
• Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, unknown): “Our first measure of conservatism, CON_MTB, is the market-to-book ratio of a firm (Beaver and Ryan 2000; Ahmed et al. 2002; Ahmed and Duellman 2007; Hui, Matsunaga, and Morse 2009).”