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Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006). (2006). Verrecchia, Robert ; Guay, Wayne .
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:42:y:2006:i:1-2:p:149-165.

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  1. Corporate Governance, CEO Compensation and accounting conservatism. (2021). Sotiropoulou, Athina ; Sikalidis, Alexandros ; Georgakopoulos, Georgios ; Srichoke, Pakamas.
    In: International Journal of Business and Economic Sciences Applied Research (IJBESAR).
    RePEc:tei:journl:v:14:y:2021:i:1:p:80-95.

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  2. Asymmetric Reporting Timeliness and Informational Feedback. (2021). Zhang, Yun ; Jiang, XU ; Huang, Zeqiong ; Chen, QI.
    In: Management Science.
    RePEc:inm:ormnsc:v:67:y:2021:i:8:p:5194-5208.

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  3. Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions. (2021). Rafiq, Muhammad ; Mata, Mario Nuno ; Martins, Jessica Nunes ; Bhutta, Umair ; Correia, Anabela Batista ; Dantas, Rui Miguel ; Raza, Ali.
    In: IJFS.
    RePEc:gam:jijfss:v:9:y:2021:i:3:p:35-:d:586237.

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  4. Do firms anticipate security issues by conservative reporting?. (2021). Lubberink, Martien ; Huijgen, Carel ; Anantavrasilp, Sereeparp.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000187.

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  5. Accounting conservatism and firm performance during the COVID?19 pandemic. (2021). Li, Shan ; Kim, Sujin ; Kent, Pamela ; Cui, LI.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:4:p:5543-5579.

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  6. Contracting and Reporting Conservatism around a Change in Fiduciary Duties. (2020). Huang, Sterling ; Bens, Daniel ; Wongsunwai, Wan ; Tan, Liang.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:4:p:2472-2500.

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  7. Negative accounting earnings and gross domestic product. (2020). Kausar, Asad ; Gaertner, Fabio B ; Steele, Logan B.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:25:y:2020:i:4:d:10.1007_s11142-020-09536-x.

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  8. Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator. (2020). Han, Jing ; Zhang, Jidong ; Yin, Meiqun.
    In: The North American Journal of Economics and Finance.
    RePEc:eee:ecofin:v:52:y:2020:i:c:s1062940820300693.

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  9. Accounting conservatism and the profitability of corporate insiders. (2020). Garcia Osma, Beatriz ; Khalilov, Akram.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:47:y:2020:i:3-4:p:333-364.

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  10. Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets. (2019). Hussainey, Khaled ; ben Othman, Hakim ; Zouaoui, Haykel ; Khalifa, Maha.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:4.

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  11. An information-based model for the differential treatment of gains and losses. (2018). Rajan, Madhav V ; Nagar, Venky ; Ray, Korok.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:23:y:2018:i:2:d:10.1007_s11142-018-9443-5.

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  12. Market Exit Through Divestment—The Effect of Accounting Bias on Competition. (2018). Jorgensen, Bjorn ; Chen, Hui.
    In: Management Science.
    RePEc:inm:ormnsc:v:64:y:2018:i:1:p:164-177.

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  13. Market exit through divestment: the effect of accounting bias on competition. (2018). Jorgensen, Bjorn ; Chen, Hui.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:64217.

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  14. Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. (2018). Kim, Jaewoo.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:65:y:2018:i:1:p:148-168.

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  15. The role of accounting conservatism in executive compensation contracts (Forthcoming in Journal of Business Finance and Accounting). (2018). Iwasaki, Takuya ; Shuto, Akinobu ; Shiiba, Atsushi ; Otomasa, Shota.
    In: CARF F-Series.
    RePEc:cfi:fseres:cf370.

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  16. Corporate Governance, Accounting Conservatism, and Manipulation. (2017). Caskey, Judson ; Laux, Volker.
    In: Management Science.
    RePEc:inm:ormnsc:v:63:y:2017:i:2:p:424-437.

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  17. Properties of optimal accounting rules in a signaling game. (2017). Jiang, XU ; Yang, Ming.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:63:y:2017:i:2:p:499-512.

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  18. Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies. (2017). Alkurdi, Amneh ; Dabaghia, Mohammad ; Al-Nimer, Munther .
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2017-02-80.

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  19. The Effects of Conservative Reporting on Investor Disagreement. (2016). D'Augusta, Carlo ; Prencipe, Annalisa ; Bar-Yosef, Sasson.
    In: European Accounting Review.
    RePEc:taf:euract:v:25:y:2016:i:3:p:451-485.

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  20. Implications of biased reporting: conservative and liberal accounting policies in oligopolies. (2016). Hughes, John S ; Friedman, Henry L ; Saouma, Richard.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:1:d:10.1007_s11142-015-9342-y.

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  21. Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?. (2016). Marzuki, Marziana Madah ; Abdul, Effiezal Aswadi.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:12:y:2016:i:3:p:191-209.

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  22. Corporate Governance and Firm†specific Stock Price Crashes. (2016). Andreou, Panayiotis C ; Louca, Christodoulos ; Horton, Joanne ; Antoniou, Constantinos.
    In: European Financial Management.
    RePEc:bla:eufman:v:22:y:2016:i:5:p:916-956.

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  23. Accounting conservatism: A review of the literature. (2015). Ruch, George W ; Taylor, Gary.
    In: Journal of Accounting Literature.
    RePEc:eee:joacli:v:34:y:2015:i:c:p:17-38.

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  24. Mandatory disclosure and asymmetry in financial reporting. (2015). Bertomeu, Jeremy ; Magee, Robert P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:59:y:2015:i:2:p:284-299.

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  25. Accounting Conservatism and the Cost of Capital: An International Analysis. (2015). Li, XI.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:42:y:2015:i:5-6:p:555-582.

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  26. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

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  27. An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative. (2015). Barker, Richard ; McGeachin, Anne .
    In: Abacus.
    RePEc:bla:abacus:v:51:y:2015:i:2:p:169-207.

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  28. Information Consequences of Accounting Conservatism. (2014). Garcia Osma, Beatriz ; Penalva, Fernando ; Juan Manuel Garcia Lara, .
    In: European Accounting Review.
    RePEc:taf:euract:v:23:y:2014:i:2:p:173-198.

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  29. Conservatism measures that control for the effects of economic rents on stock returns. (2014). Caskey, Judson ; Peterson, Kyle.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:42:y:2014:i:4:p:731-756.

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  30. This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting . (2013). Wang, Richard Zhe .
    In: The International Journal of Business and Finance Research.
    RePEc:ibf:ijbfre:v:7:y:2013:i:1:p:55-68.

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  31. Corporate Governance and Conservatism. (2013). Foroghi, Dariush ; Fallah, Zahra Nokhbeh ; Amiri, Hadi .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:3:y:2013:i:4:p:61-71.

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  32. A measurement approach to conservatism and earnings management. (2013). Gao, Pingyang.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:55:y:2013:i:2:p:251-268.

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  33. Excess Executive Compensation and the Demand for Accounting Conservatism. (2012). SHUTO, Akinobu ; Shiiba, Atsushi ; Iwasaki, Takuya ; Otomasa, Shota.
    In: Discussion Paper Series.
    RePEc:kob:dpaper:dp2012-08.

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  34. The effect of enforcement on timely loss recognition: Evidence from insider trading laws. (2012). JAYARAMAN, SUDARSHAN.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:53:y:2012:i:1:p:77-97.

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  35. Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms. (2011). Cassar, Gavin.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:49:y:2011:i:2:p:507-528.

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  36. The financial reporting environment: Review of the recent literature. (2010). BEYER, ANNE ; Lys, Thomas Z. ; Cohen, Daniel A. ; WALTHER, BEVERLY R..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:296-343.

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  37. Implications for GAAP from an analysis of positive research in accounting. (2010). Skinner, Douglas J. ; KOTHARI, S. P. ; Ramanna, Karthik.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:246-286.

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  38. The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

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  39. Debt Covenants and Accounting Conservatism. (2010). Nikolaev, Valeri V.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:48:y:2010:i:1:p:137-176.

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  40. Accounting Conservatism and Firm Investment Efficiency.. (2010). Garcia, Juan M ; Penalva, Fenando .
    In: Working Papers.
    RePEc:bbe:wpaper:1004.

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  41. The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing. (2009). Kaserer, Christoph ; Gegenfurtner, Bernhard ; Ampenberger, Markus .
    In: CEFS Working Paper Series.
    RePEc:zbw:cefswp:200902.

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  42. Optimal impairment rules. (2009). Göx, Robert ; Wagenhofer, Alfred ; Gox, Robert F..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:48:y:2009:i:1:p:2-16.

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  43. Legislative demands and economic realities: Company and group accounts compared. (2009). Goncharov, Igor ; Werner, Joerg R. ; Zimmermann, Jochen.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:334-362.

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  44. Accounting Conservatism and the Efficiency of Debt Contracts. (2009). GIGLER, FRANK ; KANODIA, CHANDRA ; VENUGOPALAN, RAGHU .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:47:y:2009:i:3:p:767-797.

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  45. The Economic Determinants of Conditional Conservatism. (2009). Garcia Osma, Beatriz ; Penalva, Fernando.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009:i:3-4:p:336-372.

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  46. The Economic Determinants of Conditional Conservatism. (2009). Garcia Osma, Beatriz ; Juan Manuel Garcia Lara, ; Penalva, Fernando .
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:36:y:2009-04:i:3-4:p:336-372.

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  47. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. (2008). Wittenberg-Moerman, Regina .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260.

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  48. Conservative financial reporting, debt covenants, and the agency costs of debt. (2008). Guay, Wayne R..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:175-180.

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  49. Conservatism and Debt. (2008). Yu, Jeff ; Beatty, Anne ; Weber, Joseph.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:45:y:2008:i:2-3:p:154-174.

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  50. The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure. (2008). BUSHMAN, ROBERT M. ; Vasvari, Florin P. ; Ball, Ryan .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:2:p:247-287.

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  51. The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment. (2008). Klingler, Carmen ; Kaserer, Christoph.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:35:y:2008:i:7-8:p:837-859.

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  52. The Accrual Anomaly Under Different Accounting Standards - Lessons Learned from the German Experiment. (2008). Kaserer, Christoph ; Klingler, Carmen.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:35:y:2008-09:i:7-8:p:837-859.

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  53. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES. (2008). Hodgson, Allan ; Goncharov, Igor .
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

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  54. Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment. (2006). Kaserer, Christoph ; Adamek, Carmen .
    In: CEFS Working Paper Series.
    RePEc:zbw:cefswp:200601.

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  55. International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing. (2006). Sellhorn, Thorsten ; Gassen, Joachim ; Rolf Uwe Fülbier, .
    In: European Accounting Review.
    RePEc:taf:euract:v:15:y:2006:i:4:p:527-564.

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