A Proposal for Research on Conservatism

By Ross L. Watts. 2001

123 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d882306e0a9cf7d667860ea1152bcd163de699c0

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Citations in the corpus

The Information Role of Conservatism (2008, background): “Holthausen, R.W. and R.L. Watts, 2001.”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “Based on the contracting explanations for conservatism (Watts and Zimmerman 1986, 1990; Watts 1993, 2003a, 2003b, 2006; Basu 1997; Ball et al. 2000; Ball 2001; Holthausen and Watts 2001; Ball and Shivakumar 2005, 2006; Armstrong et al. 2010; Kothari et al. 2010; Christensen et al. 2016; Watts and…”
EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS (2005, background): “1 Are public firms more risky? Watts and Zimmerman (1983) argue that because firms can self-select their organizational type for efficient risk sharing, listed firms might be higher risk.”
Balance sheet versus earnings conservatism in Europe (2004, background): “From a historical point of view, Watts (1993) points out that the role of conservatism has been related to contracts splitting the firm’s returns among the 0963-8180 Print/1468-4497 Online/04/020261-32 # 2004 European Accounting Association DOI: 10.1080/0963818042000203347 Published by Routledge…”
Asymmetric sensitivity of CEO cash compensation to stock returns (2006, background): “Watts (2003a) argues that accounting conservatism helps control the conflict between management and shareholders by requiring a higher degree of verification to recognize gains than losses.”
Conservatism in Accounting - Part I: Explanations and Implications (2003, background): “Researchers suggest that long usage influenced the development and nature of contemporary accounting and financial reporting and led to the conservative bias examined here (Watts and Zimmerman, 1986; Watts, 1993; and Basu, 1995).”
The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers (2008, unknown): “Watts and Zimmerman (1986) describe the role of accounting information in the debt contracting process.”
The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market $ (2008, unknown): “Leftwich (1983), Watts and Zimmerman (1986), Watts (1993, 2003a, b) and Holthausen and Watts (2001) argue that the demand for timely recognition of losses is driven, at least partially, by the reporting demand of debt markets.”
What Has the Invisible Hand Achieved (2006, unknown): “US is relatively simple as Beaver (1993) and Watts (1993) pointed out.”
Conservatism in Accounting (2002, unknown): “Further, Watts (1993) suggests the periods Kothari, Lys, Smith and Watts (1988) identify as different litigation regimes following 1966 can be used to test whether conservatism varies with changes in liability.”
Earnings Quality at Initial Public Offerings (2006, unknown): “…m ics 4 5 ( 2 0 0 8 ) 3 2 4 – 3 4 9 3 3 1 ARTICLE IN PRESS R. Ball, L. Shivakumar / Journal of Accounting and Economics 45 (2008) 324–349332 surprising that this is where the largest write-downs occur in contemplation of the litigation and regulatory risks of going public (Watts, 1993, 2003a, b).”