More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism

Despite the conceptual appeal and popularity of the differential timeliness (DT) measure of conditional conservatism proposed in Basu (1997), Dietrich et al. (2007) and Givoly et al. (2007) have identified considerable biases associated with that measure. We renew their call to avoid using the DT me...

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Veröffentlicht in:	The Accounting review 2011-09, Vol.86 (5), p.1765-1793
Hauptverfasser:	Patatoukas, Panos N., Thomas, Jacob K.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Bias Coefficients Conservatism Earnings Earnings per share Estimation bias Regression coefficients Sampling bias Statistical variance Studies Temporal currency Time series Variable coefficients
Online-Zugang:	Volltext
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