Earnings quality in UK private firms: comparative loss recognition timeliness

2004/11/03 by Ray Ball, Lakshmanan Shivakumar · 1 citation
Business, Management and Accounting · #Auditing, Earnings Management, Governance #Corporate Finance and Governance #Financial Reporting and Valuation Research

paper · doi:10.1016/j.jacceco.2004.04.001

openalex publication_date 2004/11/03 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/02

Citations

• The conservatism principle and the asymmetric timeliness of earnings1
• Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
• Sample Selection Bias as a Specification Error

Cited by

• Financial reporting quality, debt maturity and investment efficiency