Accounting conservatism and earnings management constraints
نویسندگان
چکیده
منابع مشابه
Earnings restatements and differential timeliness of accounting conservatism
We examine whether Basu’s (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2132 firms making restatements during 1999–2005, suggest Basubased metrics capture variation in conservatism. Further, we find that inc...
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ژورنال
عنوان ژورنال: INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY
سال: 2014
ISSN: 2278-5612
DOI: 10.24297/ijmit.v10i2.638