تأثیر افت فروش شرکت بر محافظه‌کاری مبتنی بر عدم تقارن زمانی اقلام تعهدی

References

Allen, E.J., Larson, C.R., Sloan, R.G. (2013). Accrual reversal, earnings and stock returns. Journal of Accounting and Economics, 56(1), 113–129.

Asadi Mashizi, M., Hajiha, Z., Jafari, S. (2020). Modeling the factors affecting conservatism in companies. Financial Accounting and Auditing Research, 12(47), 139-168 [In Persian].

Ball, R., Kothari, S.P., Nikolaev, V.V. (2013). Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), 1071–1097.

Ball, R., Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44(2), 207–242.

Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3–37.

Basu, S. (1995). Conservatism and the asymmetric timeliness of earnings. Ph. D. Dissertation, University of Rochester.

Basu, S., Hwang, L.S., Jan, C.L. (2001). Auditor conservatism and quarterly earnings. Available at http://ssrn.com/ abstract=2428862.

Berger, P.G., Hann, R.N. (2007). Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review, 82(4), 869–906.

Bhat, G., Lee, J.A., Ryan, S.G. (2014). Using loan loss indicators by loan type to sharpen the evaluation of the determinants and implications of banks’ loan loss accruals. Working Paper, Available at http://ssrn.com/ abstract=2490670.

Byzalov, D., Basu, S. (2016). Conditional conservatism and disaggregated bad news indicators in accrual models. Review of Accounting Studies, 21(3), 859-897.

Collins, W.A., Hopwood, W.S., McKeown, J.C. (1984). The predictability of interim earnings over alternative quarters. Journal of Accounting Research, 22, 467-479.

Dhaliwal, D., Huang, S., Khurana, I. K., Pereira, R. (2014). Product market competition and conditional conservatism. Review of Accounting Studies, 19(4), 1309–1345.

Darrough, M.N., Stoughton, N.M. (1990). Financial disclosure policy in an entry game. Journal of accounting and economics, 12(1-3), 219-243.

Dechow, P.M. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics, 18, 3–42.

Dechow, P.M., Dichev, I.D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77(supplement), 35–59.

Dechow, P.M., Kothari, S.P., Watts, R.L. (1998). The relation between earnings and cash flows. Journal of Accounting and Economics, 25, 133–168.

Dontoh, A. (1989). Voluntary disclosure. Journal of Accounting, Auditing and Finance, 4, 480-511.

Ettredge, M.L., Simon, D.T., Smith, D.B. Stone, M.S. (1994). Why do firms purchase timely quarterly reviews? Journal of Accounting and Economics, 18, 131-155.

Fairfield, P., Ramnath, S., Yohn, T.L. (2009). Do industry-level analyses improve forecasts of financial performance? Journal of Accounting Research, 47(1), 147–178.

Garcia Lara, J.M., Garcia Osma, B., Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1), 161–201.

Ghaemi, M., Saber, A. (2017). Non-linear impacts of product market competition on earnings quality. Journal of Accounting Knowledge, 7(27), 35-62 [In Persian].

Ghaseminezhad, E., Banimahd, B. (2020). The impact of social conservatism on the professional doubts of independent auditors: A test of personality psychological theory. Knowledge of Financial Accounting, 7(3), 1-27 [In Persian].

Hajipour, B., Moumeni, M. (2009). Recognizing resource-based approach to organizational resources and constant competitive advantage (Case study: saran manufacturing co. Management Thought, 1(5), 77–102 [In Persian].

Holthausen, R.W., Watts, R.L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31, 3–75.

Jayaraman, S., Shivakumar, L. (2013). Agency-based demand for conservatism: Evidence from state adoption of antitakeover laws. Review of Accounting Studies, 18(1), 95–134.

Jones, J.J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.

Khodamipour, A., Bazraie, Y. (2013). Investigation on the relationship between product market competition with board structure and disclosure quality. Journal of Accounting Knowledge, 4(14), 51-66 [In Persian].

Kordestani, G., Khalili, M. (2011). Impact of accounting conservatism on differential information content of cash flows and accruals. Journal of Accounting Knowledge, 2(4), 53-104 [In Persian].

LaFond, R., Roychowdhury, S. (2008). Managerial ownership and accounting conservatism. Journal of Accounting Research, 46(1), 101–135.

Lara, J.M.G., Osma, B.G., Penalva, F. (2020). Conditional conservatism and the limits to earnings management. Journal of Accounting and Public Policy, 39(4), 106738.

Mehrani, S., Samie, F. (2019). Impacts of conditional conservatism on labor investment efficiency. Journal of Accounting Knowledge, 10(2), 137-156 [In Persian].

Mendenhall, R.R., Nichols, W.D. (1988). Bad News and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research, 26(Supplement), 63-86.

Mora, A., Walker, M. (2015). The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research, 45(5), 620–650.

Nikolaev, V.V. (2010). Debt covenants and accounting conservatism. Journal of Accounting Research, 48(1), 51–89.

Paek, W. (2020). Asymmetric timeliness of earnings recognition and overestimation of accruals quality. Korean Journal of Financial Studies, 49(1), 135-161.

Pandey, I. (2004). Capital structure, profitability and market structure: Evidence from Malaysia. Asia Pacific Journal of Economics and Business, (8)2, 78-91.

Patatoukas, P.N., Thomas, J.K. (2011). More evidence of bias in differential timeliness estimates of conditional conservatism. The Accounting Review, 86(5), 1765–1793.

Potepa, J. (2014). The treatment of special items in determining CEO cash compensation. Working Paper, Available at http://ssrn.com/abstract=2426669.

Qiang, X. (2007). The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level. The Accounting Review, 82(3), 759–796.

Ruch, G.W., Taylor, G. (2015). Accounting conservatism: A review of the literature. Journal of Accounting Literature, 34, 17–38

Sadidi, M., Saghafi, A., Ahmadi, S. (2011). Accounting conservatism and the effects of earning quality on the return of assets and stock return. Journal of Accounting Knowledge, 2(6), 11-24 [In Persian].

Skinner, D.J. (1994). Why firms voluntarily disclose bad news. Journal of Accounting Research 32, 38-60

Tari Verdi, Y, Emadian, N. (2021). The effect of asymmetric cash flow sensitivity on the relationship between financing constraints and conditional conservatism. Financial Accounting and Auditing Research, 13(49), 119-146 [In Persian].

Thoman, L., (1996). Legal damages and auditor efforts. Contemporary Accounting Research, 13, 275-306.

Watts, R.L. (2003a). Conservatism in accounting, part I: Explanations and implications. Accounting Horizons, 17(3), 207–221.

Watts, R.L. (2003b). Conservatism in accounting, part II: Evidence and research opportunities. Accounting Horizons, 17(4), 287–301.

Zhang, Y. (2020). Conditional conservatism and trade credit during the global financial crisis. Journal of Accounting and Public Policy, 39(4), 106728.