Conservatism

Field
Subfield
Domain
OpenAlex	C96640997

Smeal faculty

• Dan Givoly - score 3.3
• Karl A. Muller - score 1.9
• Henock Louis - score 0.7
• 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 1372
• Political Ideologies of CEOs (2013) - cites 1125
• Measuring Reporting Conservatism (2007) - cites 586
• Asymmetric timeliness tests of accounting conservatism (2007) - cites 369
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - cites 97
• Rising Conservatism: Implications for Financial Analysis (2002) - cites 87
• Conservatism, Analyst Ability, and Forecast Error: Evidence on Financial Statement Users' Ability to Account for Conservatism (2007) - cites 24
• On the validity of asymmetric timeliness measures of accounting conservatism (2022) - cites 9