FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123939314> ?p ?o ?g. }

• W3123939314 endingPage "242" @default.
• W3123939314 startingPage "215" @default.
• W3123939314 abstract "There is a profound gap between models of accounting conservatism and the proxies for conditional conservatism currently used by the empirical literature. Not one of the proxies employed by the empirical literature to date obtains from a rigorous definition of conditional conservatism. In contrast, this study defines conditional conservatism in terms of truncated distributions and derives analytically a nonlinear relation between revisions to returns and earnings news for the conservative firm. This nonlinear relation is shown to be mathematically equivalent to two linear relations conditioned on the firm’s degree of conservatism (DCON). From these relations, we derive a model-based proxy of the DCON at the firm-year level, which is a function of the determinants of conditional conservatism. To account for the endogeneity of the firm’s DCON and mitigate sample selection bias, the model is implemented empirically using a switching regression approach in which the switch point, namely, the DCON, is unobservable and endogenously determined. Consistent estimates of the parameters of the switching regression, including the endogenous determinants of conservatism posited by Watts (2003a, 2003b), are obtained by simultaneous maximum likelihood estimation. The results indicate that the DCON is a positive function of contractual information asymmetry and litigation risk but a negative function of taxes." @default.
• W3123939314 created "2021-02-01" @default.
• W3123939314 creator A5020287650 @default.
• W3123939314 creator A5053826086 @default.
• W3123939314 date "2013-07-01" @default.
• W3123939314 modified "2023-10-01" @default.
• W3123939314 title "An Analytical and Empirical Measure of the Degree of Conditional Conservatism" @default.
• W3123939314 cites W158802531 @default.
• W3123939314 cites W1964680005 @default.
• W3123939314 cites W1968294966 @default.
• W3123939314 cites W1995928950 @default.
• W3123939314 cites W1995973359 @default.
• W3123939314 cites W2025314043 @default.
• W3123939314 cites W2033076206 @default.
• W3123939314 cites W2044986032 @default.
• W3123939314 cites W2047134779 @default.
• W3123939314 cites W2051971414 @default.
• W3123939314 cites W2098910318 @default.
• W3123939314 cites W2111891493 @default.
• W3123939314 cites W2133444189 @default.
• W3123939314 cites W2153491902 @default.
• W3123939314 cites W2317732556 @default.
• W3123939314 cites W2325547720 @default.
• W3123939314 cites W3022082839 @default.
• W3123939314 cites W3121170839 @default.
• W3123939314 cites W3121274944 @default.
• W3123939314 cites W3121472198 @default.
• W3123939314 cites W3122085809 @default.
• W3123939314 cites W3122533566 @default.
• W3123939314 cites W3122581799 @default.
• W3123939314 cites W3122785700 @default.
• W3123939314 cites W3122850875 @default.
• W3123939314 cites W3123105490 @default.
• W3123939314 cites W3123435704 @default.
• W3123939314 cites W3124075458 @default.
• W3123939314 cites W3124420686 @default.
• W3123939314 cites W3124466785 @default.
• W3123939314 cites W3124466994 @default.
• W3123939314 cites W3124850003 @default.
• W3123939314 cites W3124872771 @default.
• W3123939314 cites W3124909920 @default.
• W3123939314 cites W3125487088 @default.
• W3123939314 cites W3125592762 @default.
• W3123939314 cites W3125657299 @default.
• W3123939314 cites W3125741632 @default.
• W3123939314 cites W3125853015 @default.
• W3123939314 cites W3125964329 @default.
• W3123939314 cites W4243277903 @default.
• W3123939314 cites W938126566 @default.
• W3123939314 doi "https://doi.org/10.1177/0148558x13491034" @default.
• W3123939314 hasPublicationYear "2013" @default.
• W3123939314 type Work @default.
• W3123939314 sameAs 3123939314 @default.
• W3123939314 citedByCount "12" @default.
• W3123939314 countsByYear W31239393142013 @default.
• W3123939314 countsByYear W31239393142014 @default.
• W3123939314 countsByYear W31239393142015 @default.
• W3123939314 countsByYear W31239393142017 @default.
• W3123939314 countsByYear W31239393142018 @default.
• W3123939314 countsByYear W31239393142019 @default.
• W3123939314 countsByYear W31239393142022 @default.
• W3123939314 countsByYear W31239393142023 @default.
• W3123939314 crossrefType "journal-article" @default.
• W3123939314 hasAuthorship W3123939314A5020287650 @default.
• W3123939314 hasAuthorship W3123939314A5053826086 @default.
• W3123939314 hasBestOaLocation W31239393142 @default.
• W3123939314 hasConcept C105795698 @default.
• W3123939314 hasConcept C121955636 @default.
• W3123939314 hasConcept C149782125 @default.
• W3123939314 hasConcept C162324750 @default.
• W3123939314 hasConcept C17744445 @default.
• W3123939314 hasConcept C186215838 @default.
• W3123939314 hasConcept C199539241 @default.
• W3123939314 hasConcept C2780148112 @default.
• W3123939314 hasConcept C2780695315 @default.
• W3123939314 hasConcept C2781426361 @default.
• W3123939314 hasConcept C33923547 @default.
• W3123939314 hasConcept C43555835 @default.
• W3123939314 hasConcept C610760 @default.
• W3123939314 hasConcept C94625758 @default.
• W3123939314 hasConcept C96640997 @default.
• W3123939314 hasConceptScore W3123939314C105795698 @default.
• W3123939314 hasConceptScore W3123939314C121955636 @default.
• W3123939314 hasConceptScore W3123939314C149782125 @default.
• W3123939314 hasConceptScore W3123939314C162324750 @default.
• W3123939314 hasConceptScore W3123939314C17744445 @default.
• W3123939314 hasConceptScore W3123939314C186215838 @default.
• W3123939314 hasConceptScore W3123939314C199539241 @default.
• W3123939314 hasConceptScore W3123939314C2780148112 @default.
• W3123939314 hasConceptScore W3123939314C2780695315 @default.
• W3123939314 hasConceptScore W3123939314C2781426361 @default.
• W3123939314 hasConceptScore W3123939314C33923547 @default.
• W3123939314 hasConceptScore W3123939314C43555835 @default.
• W3123939314 hasConceptScore W3123939314C610760 @default.
• W3123939314 hasConceptScore W3123939314C94625758 @default.
• W3123939314 hasConceptScore W3123939314C96640997 @default.
• W3123939314 hasIssue "3" @default.
• W3123939314 hasLocation W31239393141 @default.

• next