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    Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva, Accounting Conservatism and Firm Investment Efficiency, Journal of Accounting and Economics, 2015,

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  2. 2
    Henock Louis, Oktay Urcan, Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders, Contemporary Accounting Research, 2015, 32, 2
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    Manuel Cano-Rodríguez, Manuel Núñez-Nickel, Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence, Journal of Business Finance & Accounting, 2015, 42, 1-2
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    Michael J. Crawley, Macroeconomic Consequences of Accounting: The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply, The Accounting Review, 2015, 90, 3, 987

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    Rajiv Banker, Sudipta Basu, Dmitri Byzalov, Janice Y.S. Chen, The confounding effect of cost stickiness on conservatism estimates, Journal of Accounting and Economics, 2015,

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    Panayotis Manganaris, Charalambos Spathis, Apostolos Dasilas, The effects of mandatory IFRS adoption and conditional conservatism on European bank values, Journal of International Accounting, Auditing and Taxation, 2015, 24, 72

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    Todd D. Kravet, Accounting conservatism and managerial risk-taking: Corporate acquisitions, Journal of Accounting and Economics, 2014, 57, 2-3, 218

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    Dimitrios V. Kousenidis, Anestis C. Ladas, Christos I. Negakis, Accounting conservatism quality of accounting information and crash risk of stock prices, The Journal of Economic Asymmetries, 2014, 11, 120

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    Daniel W. Collins, Paul Hribar, Xiaoli (Shaolee) Tian, Cash flow asymmetry: Causes and implications for conditional conservatism research, Journal of Accounting and Economics, 2014, 58, 2-3, 173

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    Catherine Schrand, Discussion of “Cash flow asymmetry: Causes and implications for conditional conservatism research”, Journal of Accounting and Economics, 2014, 58, 2-3, 201

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  11. 11
    Begoña Giner, Fernando Penalva, Conservatism and Accounting Earnings, Wiley Encyclopedia of Management,