Debiasing the Measurement of Conditional Conservatism

ABSTRACT Basu's [“The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24 (1997): 3–37] measurement of conditional conservatism as the asymmetric timeliness of earnings underlies hundreds of studies. However, many subsequent studies cast dou...

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Veröffentlicht in:	Journal of accounting research 2021-09, Vol.59 (4), p.1221-1259
Hauptverfasser:	BADIA, MARC, DURO, MIGUEL, PENALVA, FERNANDO, RYAN, STEPHEN G.
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis asymmetric timeliness Bias Business schools conditional conservatism Conservatism Earnings Measurement Validity Volatility
Online-Zugang:	Volltext
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