Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness
Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which is called Costs stickiness. Costs are sticky,...
| Format: | Article |
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| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2014-02-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_639_e6fd6e7b43a3f121b0000bdb26f3eddd.pdf |