FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2084927043> ?p ?o ?g. }

• W2084927043 endingPage "113" @default.
• W2084927043 startingPage "87" @default.
• W2084927043 abstract "Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by substantial evidence that the Basu coefficient is associated with likely demands for conservatism, concerns have arisen that it may reflect factors not directly related to conservatism, and that this may adversely affect its validity as an indicator of that phenomenon. We argue that evidence on the validity of the Basu coefficient as an indicator of conditional conservatism can be obtained by disaggregating earnings into components, classifying those components by whether or not they are likely to be affected by conditional conservatism, and examining whether the Basu coefficient arises primarily from components likely to be affected by conditional conservatism. We implement this procedure for UK firms reporting under FRS 3: Reporting Financial Performance from 1992 to 2004. Although a substantial proportion of the Basu coefficient emanates from cash flow from operating and investing activities (CFOI), which cannot directly reflect accounting conservatism, its incidence across other components of earnings is predominantly within those components likely to be affected by conditional conservatism. Also, although the bias documented by Patatoukas and Thomas in 2009 is present in all of our aggregate earnings measures, it is heavily concentrated in the CFOI component of earnings and largely absent from components classified as likely to be affected by conditional conservatism. With the important caveat that researchers should test the robustness of their results to the exclusion of the element of the Basu coefficient due to cash flows, our findings are consistent with the conditional conservatism interpretation of the coefficient." @default.
• W2084927043 created "2016-06-24" @default.
• W2084927043 creator A5028026686 @default.
• W2084927043 creator A5067828114 @default.
• W2084927043 creator A5074712618 @default.
• W2084927043 date "2012-05-01" @default.
• W2084927043 modified "2023-09-27" @default.
• W2084927043 title "The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components" @default.
• W2084927043 cites W2018616149 @default.
• W2084927043 cites W2033076206 @default.
• W2084927043 cites W2044986032 @default.
• W2084927043 cites W2050201295 @default.
• W2084927043 cites W2084647474 @default.
• W2084927043 cites W2321597487 @default.
• W2084927043 cites W2483863186 @default.
• W2084927043 cites W3121274944 @default.
• W2084927043 cites W3121690508 @default.
• W2084927043 cites W3121871183 @default.
• W2084927043 cites W3121951548 @default.
• W2084927043 cites W3122472905 @default.
• W2084927043 cites W3122706194 @default.
• W2084927043 cites W3123372730 @default.
• W2084927043 cites W3123789804 @default.
• W2084927043 cites W3124572978 @default.
• W2084927043 cites W3124850003 @default.
• W2084927043 cites W3124872771 @default.
• W2084927043 cites W3125487088 @default.
• W2084927043 cites W3125494889 @default.
• W2084927043 cites W3125592762 @default.
• W2084927043 cites W3125688476 @default.
• W2084927043 cites W3125741632 @default.
• W2084927043 cites W3126107308 @default.
• W2084927043 cites W3126142868 @default.
• W2084927043 doi "https://doi.org/10.1080/09638180.2011.558296" @default.
• W2084927043 hasPublicationYear "2012" @default.
• W2084927043 type Work @default.
• W2084927043 sameAs 2084927043 @default.
• W2084927043 citedByCount "29" @default.
• W2084927043 countsByYear W20849270432013 @default.
• W2084927043 countsByYear W20849270432014 @default.
• W2084927043 countsByYear W20849270432015 @default.
• W2084927043 countsByYear W20849270432016 @default.
• W2084927043 countsByYear W20849270432017 @default.
• W2084927043 countsByYear W20849270432018 @default.
• W2084927043 countsByYear W20849270432019 @default.
• W2084927043 countsByYear W20849270432020 @default.
• W2084927043 countsByYear W20849270432021 @default.
• W2084927043 countsByYear W20849270432022 @default.
• W2084927043 crossrefType "journal-article" @default.
• W2084927043 hasAuthorship W2084927043A5028026686 @default.
• W2084927043 hasAuthorship W2084927043A5067828114 @default.
• W2084927043 hasAuthorship W2084927043A5074712618 @default.
• W2084927043 hasBestOaLocation W20849270432 @default.
• W2084927043 hasConcept C121955636 @default.
• W2084927043 hasConcept C149782125 @default.
• W2084927043 hasConcept C162324750 @default.
• W2084927043 hasConcept C163428354 @default.
• W2084927043 hasConcept C17744445 @default.
• W2084927043 hasConcept C199539241 @default.
• W2084927043 hasConcept C2781426361 @default.
• W2084927043 hasConcept C94625758 @default.
• W2084927043 hasConcept C96640997 @default.
• W2084927043 hasConceptScore W2084927043C121955636 @default.
• W2084927043 hasConceptScore W2084927043C149782125 @default.
• W2084927043 hasConceptScore W2084927043C162324750 @default.
• W2084927043 hasConceptScore W2084927043C163428354 @default.
• W2084927043 hasConceptScore W2084927043C17744445 @default.
• W2084927043 hasConceptScore W2084927043C199539241 @default.
• W2084927043 hasConceptScore W2084927043C2781426361 @default.
• W2084927043 hasConceptScore W2084927043C94625758 @default.
• W2084927043 hasConceptScore W2084927043C96640997 @default.
• W2084927043 hasIssue "1" @default.
• W2084927043 hasLocation W20849270431 @default.
• W2084927043 hasLocation W20849270432 @default.
• W2084927043 hasOpenAccess W2084927043 @default.
• W2084927043 hasPrimaryLocation W20849270431 @default.
• W2084927043 hasRelatedWork W1551457498 @default.
• W2084927043 hasRelatedWork W2010408317 @default.
• W2084927043 hasRelatedWork W2066891579 @default.
• W2084927043 hasRelatedWork W2069128182 @default.
• W2084927043 hasRelatedWork W2244999157 @default.
• W2084927043 hasRelatedWork W2262158467 @default.
• W2084927043 hasRelatedWork W2268169585 @default.
• W2084927043 hasRelatedWork W2972908583 @default.
• W2084927043 hasRelatedWork W4285530940 @default.
• W2084927043 hasRelatedWork W4297818370 @default.
• W2084927043 hasVolume "21" @default.
• W2084927043 isParatext "false" @default.
• W2084927043 isRetracted "false" @default.
• W2084927043 magId "2084927043" @default.
• W2084927043 workType "article" @default.