A measurement approach to conservatism and earnings management

By Pingyang Gao. 2013

195 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/fff52818ce9b6bdb96310a7561db132ae2b71035

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. Araceli Mora
2. Martin Walker
3. K. Hussainey

In Management Information Systems

1. Araceli Mora
2. Martin Walker

Citations in the corpus

• Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence. (2012, unknown): “…inferred from publicly available information, have disciplinary effects on managers’ privately observed information (Chen, Hemmer, and Zhang 2007; Gao 2012; LaFond and Watts 2008).12 Measurement of firm-specific crash risk Following Hutton et al. (2009) and Kim et al. (2011a, 2011b), we define…”
• Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016, unknown): “Gao (2013) models this idea as a two-step representation of the mapping between the economic substance of a transaction and accounting earnings: (i) the non-contractible economic state is 42   mapped in a manipulable transaction characteristic, and (ii) an accounting rule maps the transaction…”
• Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “Finally, conservatism deters the artificial inflation of earnings (Chen et al., 2007; Gao, 2013).”
• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “In a similar vein, Gox and Wagenhofer (2009, 2010) and Gao (2013) provide analytical formalizations of the debt contracting explanation of conservatism and argue that the FASB’s official reason for eliminating conservatism from the conceptual framework is flawed from the contracting perspective.”
• Conditional conservatism and the limits to earnings management (2020, unknown): “First, we provide the first empirical evidence of a negative relation between conditional conservatism and accruals earnings management, consistent with the arguments of Watts (2003) and LaFond and Watts (2008) and with the analytical evidence of Chen et al. (2007) and Gao (2013).”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “…whether and how conservatism constrains earnings management in a debt contract setting, finding that conservatism is generally beneficial, and Gao (2013) shows that, to safeguard against managerial ex post opportunism, the optimal ex ante measurement rule is conservative because, in the face…”