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Conservatism
OpenAlex concept - C96640997
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OpenAlex
C96640997
Smeal faculty
Dan Givoly
- score 4.0
Karl A. Muller
- score 1.9
Donald C. Hambrick
- score 0.7
Linda K. Trevino
- score 0.7
Papers
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
(2000)
- cites 1432
Political Ideologies of CEOs
(2013)
- cites 1083
Measuring Reporting Conservatism
(2007)
- cites 571
Asymmetric timeliness tests of accounting conservatism
(2007)
- cites 143
The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?
(2001)
- cites 137
Measuring Reporting Conservatism
(2004)
- cites 107
Rising Conservatism: Implications for Financial Analysis
(2002)
- cites 89
On the validity of asymmetric timeliness measures of accounting conservatism
(2022)
- cites 9