Conservatism, growth, and return on investment

Author:

Rajan Madhav V.,Reichelstein Stefan,Soliman Mark T.

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Reference62 articles.

1. Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting Research, 39, 83–128.

2. Bar-Yosef, S., & Lustgarten, S. (1994). Economic depreciation, accounting depreciation, and their relation to current cost accounting. Journal of Accounting, Auditing & Finance, 9, 41–60.

3. Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24, 3–37.

4. Beatty, A. (2006). Discussion of “asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics, forthcoming.

5. Beaver, W., & Dukes, R. (1974). δ-Depreciation methods: Some analytical results. Journal of Accounting Research, 9, 391–419.

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