Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
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: Journal of Accounting Research
سال: 2013
ISSN: 0021-8456
DOI: 10.1111/1475-679x.12026