On the public citation graph

Conservatism and Accruals: Are they Interactive? Evidence from the Greek Capital Market

https://doi.org/10.5539/ijbm.v3n10p113
0 signed · 35 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781119204763.ch4openalex-snapshot
Detecting Earnings Management
inferredcites →https://doi.org/10.1016/0165-4101(92)90011-popenalex-snapshot
The market valuation implications of net periodic pension cost components
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-snapshot
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/0165-4101(95)00399-4openalex-snapshot
Price and return models
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2006.01.006openalex-snapshot
The relationship between returns and unexpected earnings: A global analysis by accounting regimes
inferredcites →https://doi.org/10.1016/j.jacceco.2004.04.001openalex-snapshot
Earnings quality in UK private firms: comparative loss recognition timeliness
inferredcites →https://doi.org/10.1016/j.jacceco.2004.06.003openalex-snapshot
The market pricing of accruals quality
inferredcites →https://doi.org/10.1016/s0165-4101(00)00012-4openalex-snapshot
The effect of international institutional factors on properties of accounting earnings
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-snapshot
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(97)00014-1openalex-snapshot
The conservatism principle and the asymmetric timeliness of earnings1
inferredcites →https://doi.org/10.1016/s0165-4101(98)00020-2openalex-snapshot
The relation between earnings and cash flows
inferredcites →https://doi.org/10.1016/s0278-4254(00)00016-8openalex-snapshot
Identifying unexpected accruals: a comparison of current approaches
inferredcites →https://doi.org/10.1023/a:1020221918065openalex-snapshot
Inventory Changes and Future Returns
inferredcites →https://doi.org/10.1080/09638180500252078openalex-snapshot
Timeliness of corporate annual financial reporting in Greece
inferredcites →https://doi.org/10.1108/03074351111115287openalex-snapshot
The differential information content of loss components under a conservative accounting regime
inferredcites →https://doi.org/10.1111/1468-5957.00277openalex-snapshot
Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00138.xopenalex-snapshot
Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00198.xopenalex-snapshot
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
inferredcites →https://doi.org/10.1207/s15327760jpfm0134_2openalex-snapshot
Cash Flow Is King? Cognitive Errors by Investors
inferredcites →https://doi.org/10.2139/ssrn.176989openalex-snapshot
The Effect of International Institutional Factors on Properties of Accounting Earnings
inferredcites →https://doi.org/10.2139/ssrn.185308openalex-snapshot
International Differences in the Timeliness, Conservatism and Classification of Earnings
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491345openalex-snapshot
International Differences in the Timeliness, Conservatism, and Classification of Earnings
inferredcites →https://doi.org/10.2307/2491427openalex-snapshot
A Market-Based Evaluation of Discretionary Accrual Models
inferredcites →https://doi.org/10.2307/2672906openalex-snapshot
Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
inferredcites →https://doi.org/10.2308/accr.2001.76.3.357openalex-snapshot
The Mispricing of Abnormal Accruals
inferredcites →https://doi.org/10.2308/tar-274315openalex-snapshot
Abnormal returns to a fundamental analysis strategy.
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.2308/tar-9608042309openalex-snapshot
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
inferredcites →https://doi.org/10.2469/dig.v27.n1.5openalex-snapshot
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3808383openalex-extracted
Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman
inferred← citeshttps://doi.org/10.1108/ara-11-2018-0216openalex-snapshot
Determinants of economic value added (EVA) in Chinese listed banks
inferred← citeshttps://doi.org/10.1108/jsit-02-2016-0009openalex-snapshot
Factors influencing knowledge sharing among information and communication technology artisans in Nigeria
inferred← citeshttps://doi.org/10.5430/afr.v8n2p245openalex-snapshot
Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market
inferred← citeshttps://doi.org/10.5897/ajbm11.2420openalex-snapshot
Earnings management and accounting conservatism: The case of Iran
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.