International Business Management

Year: 2016
Volume: 10
Issue: 8
Page No. 1455 - 1460

The Impact of Timely Identification of Unrealized Losses on Firms Financial Flexibility

Authors : Khadije Rabie and Zeinab Bozorgpour

References

Ahmed, A.S. and S. Duellman, 2011. Evidence on the role of accounting conservatism in monitoring managers investment decisions. Account. Finance, 51: 609-633.
CrossRef  |  

Ball, R. and L. Shivakumar, 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. J. Account. Econ., 39: 83-128.
CrossRef  |  Direct Link  |  

Basu, S., 1997. The conservatism principle and the asymmetric timeliness of earnings. J. Account. Econ., 24: 3-37.
Direct Link  |  

Beatty, A., J. Weber and J.J. Yu, 2008. Conservatism and debt. J. Account. Econ., 45: 154-174.
CrossRef  |  

Garcia-Teruel, P.J., P. Martinez-Solano and J.P. Sanchez-Ballesta, 2008. Accruals quality and corporate cash holdings. J. Accounting Finance, 49: 95-115.

Givoly, D. and C. Hayn, 2000. The Changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative. J. Account. Econ., 29: 287-320.
CrossRef  |  Direct Link  |  

LaFond, R. and R.L. Watts, 2008. The information role of conservatism. Account. Rev., 83: 447-478.
CrossRef  |  Direct Link  |  

Nikolaev, V.V., 2010. Debt covenants and accounting conservatism. J. Accounting Res., 48: 137-175.

Ryan, S.G., 2006. Identifying conditional conservatism. Eur. Account. Rev., 15: 511-525.
CrossRef  |  Direct Link  |  

Watts, R.L., 2003. Conservatism in accounting part I, explanations and implications. Accounting Horiz., 17: 207-222.

Zhang, J., 2008. The contracting benefits of accounting conservatism to lenders and borrowers. J. Accounting Econ., 45: 27-54.
CrossRef  |  Direct Link  |  

Design and power by Medwell Web Development Team. © Medwell Publishing 2024 All Rights Reserved