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Articles (13)

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1-10 of 13 results for financial reporting conservatism

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Select article: Does Financial Reporting Conservatism Mitigate Underinvestment?

Retricted access

Research article

First published 2019-4

Does Financial Reporting Conservatism Mitigate Underinvestment?

Hyun A. Hong, Yongtae Kim, Gerald J. Lobo

Journal of Accounting,Auditing & Finance

Select article: Changes in Discretionary Financial Reporting Behavior following the Sarbanes-Oxley Act

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Research article

First published 2010-1

Changes in Discretionary Financial Reporting Behavior following the Sarbanes-Oxley Act

Gerald J. Lobo, Jian Zhou

Journal of Accounting,Auditing & Finance

Select article: Tension in Financial Reporting: Reacting to a Peer Bankruptcy Announcement

Open access

Research article

First published 2026-1

Tension in Financial Reporting: Reacting to a Peer Bankruptcy Announcement

Mahmoud Delshadi, Ahmad Hammami, Michel Magnan

Journal of Accounting,Auditing & Finance

Select article: CEO Political Contribution and Accounting Conservatism

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Research article

First published 2025-7

CEO Political Contribution and Accounting Conservatism

C. S. Agnes Cheng, Wenli Huang, Shuo Li [...]

Journal of Accounting,Auditing & Finance

Select article: The Role of Accounting Conservatism in Capital Structure Adjustments

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Research article

First published 2021-4

The Role of Accounting Conservatism in Capital Structure Adjustments

Santhosh Ramalingegowda, Yong Yu

Journal of Accounting,Auditing & Finance

Select article: Creditor Rights,Conflict of Interest Among Creditors,and Borrowers’ Accounting Conservatism: Evidence From Anti-Recharacterization Laws

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Research article

First published 2026-4

Creditor Rights,Conflict of Interest Among Creditors,and Borrowers’ Accounting Conservatism: Evidence From Anti-Recharacterization Laws

Huijuan Cao, C. S. Agnes Cheng, Xiaohui Fiona Li [...]

Journal of Accounting,Auditing & Finance

Select article: Internal Control Weaknesses and Accounting Conservatism

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Research article

First published 2013-4

Internal Control Weaknesses and Accounting Conservatism

Santanu Mitra, Bikki Jaggi, Mahmud Hossain

Journal of Accounting,Auditing & Finance

Select article: Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?

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Research article

First published 2022-1

Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?

Carlo D’Augusta

Journal of Accounting,Auditing & Finance

Select article: Shaping Firms’ Financial Reporting: Evidence From the Spillover Effect of the FED’s Stress Test

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Research article

First published 2025-10

Shaping Firms’ Financial Reporting: Evidence From the Spillover Effect of the FED’s Stress Test

Lanyi Yan Zhang, Ziyun Yang, Yu Bai [...]

Journal of Accounting,Auditing & Finance

Select article: Did Earnings Conservatism Increase for Former Andersen Clients?

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Review article

First published 2007-4

Did Earnings Conservatism Increase for Former Andersen Clients?

Gopal V. Krishnan

Journal of Accounting,Auditing & Finance

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