Concepedia

The Link Between Earnings Conservatism and the Price to Book Ratio

Jinhan Pae, Daniel B. Thornton, Michael Welker

SSRN Electronic Journal · 2005 · 80 citations · 16 references

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Concepts

References

16

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

, , +14

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.4K citations

, , +14

Conservatism in Accounting Part I: Explanations and Implications

Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations

, , +8

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

Gerald A. Feltham, James A. Ohlson · Contemporary Accounting Research · 1995 · 2.3K citations

, , +12

Errors in Estimating Accruals: Implications for Empirical Research

Paul Hribar, Daniel W. Collins · Journal of Accounting Research · 2002 · 1.8K citations

, , +8