Earnings Conservatism, Litigation, and Contracting: the Case of Cross-Listed Firms

By C. Huijgen, Martien Lubberink. 2005

146 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c551d6c06e0b7f63d6f7c3c7da2a5c52dccb4fe1

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Citations in the corpus

The Economic Determinants of Conditional Conservatism (2009, unknown): “…et al. (2003), Ryan and Zarowin (2003), Raonic, McLeay and Asimakopoulos (2004), Beekes et al. (2004), García Lara, García Osma and Mora (2005), Huijgen and Lubberink (2005), Gassen, Fulbier and Sellhorn (2006), Bushman and Piotroski (2006), Roychowdhury and Watts (2007), Ball et al. (2008),…”
Measuring Reporting Conservatism (2007, background): “These include studies dealing with the variation of conservatism across firms (Basu (1997), Kwon (2002), Huijgen and Lubberink (2005), Chandra, Wasley and Waymire (2004)), changes in conservatism across time periods (Basu (1997), Givoly and Hayn (2000), Holthausen and Watts (2001), Raonic, Mcleay…”
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, background): “Lang, Raedy and Yetman (2003) document that loss recognition increases upon U.S. crosslisting, while Huijgen and Lubberink (2003) find that U.K. firms choosing to cross-list in the U.S. display more timely loss recognition.”
What affects accounting conservatism: A corporate governance perspective (2009, background): “include Giner and Rees (2001), Krishnan (2005a and b), Huijgen and Lubberink (2005) ,”
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013, unknown): “This reconciles with the evidence reported in Khan and Watts (2009), and also with their predictions about conditional conservatism increasing in environmental uncertainty, which we expect to be inversely related to the variance of x and positively related to the variance of y (due to different veri”
Earnings Conservatism and Value Relevance Across the Business Cycle (2009, unknown): “7 This measure has been used in several studies (e.g., Pope and Walker, 1999; Ball et al., 2000; Huijgen and Lubberink, 2001; and Ball et al., 2003).”
Financial Crisis And Earnings Management: The European Evidence (2014, background): “Huijgen and Lubberink (2005) for example show that firms report more conservative earnings in high legal liability regimes.”
Identifying Conditional Conservatism (2006, background): “…firm’s auditor is large, has industry expertise or is Arthur Andersen (Basu et al., 2001a; Krishnan, 2005a,b); (5) US cross-listing by foreign firms (Huijgen and Lubberink, 2005); (6) the extent of firms’ earnings smoothing or earnings persistence (Price, 2005; Gassen et al., 2006); and (7) firm…”