Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain
Universidad Carlos III de Madrid
SSRN RANKINGS
in Total Papers Downloads
Conservatism; asymmetric timeliness of earnings; investment efficiency; overinvestment; underinvestment
conditional conservatism, earnings asymmetric timeliness, earnings management, manipulation of real operating activities
Conditional conservatism, asymmetric reporting, cost of capital, information precision, uncertainty
Conservatism, Governance, CEO, Board of Directors, Earnings Timeliness, Spain
Accounting conservatism, asymmetric reporting, information asymmetry, information precision
firm failure, accruals management, real earnings management, conditional conservatism, earnings quality, bankruptcy
Gender, board of directors, accounting quality, earnings management, corporate governance
Conservatism, contracting, taxation, political costs, litigation risk
Permanent earnings, Economic Earnings, Firm valuation, Earnings yields
Permanent earnings, economic earnings, reported earnings, short term risk free rate of interest, Fed model, earnings growth and risk cancelling out, industrial firms, financial firms
conditional conservatism, overvalued equity, duration of equity overvaluation, abnormal short interest, short sale constraints, rewards from target beating
Environmental disaster, Symbolic CSR, Substantive CSR, CSR demand, Disclosure quality, Impression Management JEL: G30, M41
Narrative Disclosure, Narrative Conservatism, Conservatism, Timeliness, Tone, Completeness, Textual Analysis
Segment disclosure, earnings quality, diversification, information asymmetries, forecast error, cost of capital
earnings quality; foreign investors; institutional investors; ownership structure
Earnings quality, Information asymmetry, Probability of informed trading, Corporate Investment.
Timely Loss Recognition, Accounting Conservatism, Russia, Sanctions, Foreign Investors, Exogenous Shock
earnings pattern; cash flow pattern; benchmark beating; earnings management; real activities manipulation; P/E ratio; fundamental analysis; financial reporting
Industry tournament, conditional conservatism, pay gap, debt contracting
Segment Disclosure, Investment Efficiency, Corporate Governance, Overinvestment, Underinvestment, Cash Flow Sensitivity
Conditional conservatism, corporate governance, managerial discretion
Capital Markets, Harmonisation, Earnings properties
