Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
Author:
Affiliation:
1. Boston University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1911-3846.12099/fullpdf
Reference20 articles.
1. Conservative accounting choices;Bagnoli;Management Science,2005
2. The conservatism principle and the asymmetric timeliness of earnings;Basu;Journal of Accounting and Economics,1997
3. Stewardship value of “distorted” accounting disclosures;Bushman;The Accounting Review,1993
4. Financial reporting incentives for conservative accounting: The influence of legal and political institutions;Bushman;Journal of Accounting and Economics,2006
5. Assessing the impact of alternative fair value measures on the efficiency of project selection and continuation;Caskey;The Accounting Review,2012
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1. Conditional conservatism and trade credit during the global financial crisis;Journal of Accounting and Public Policy;2020-07
2. Managerial Risk Aversion and Accounting Conservatism;SSRN Electronic Journal;2017
3. Optimal Conservatism with Earnings Manipulation;Contemporary Accounting Research;2016-09-29
4. The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis;Journal of Business Finance & Accounting;2016-05
5. Agency Conflicts, Earnings Management, and Conservatism;SSRN Electronic Journal;2013
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