On Estimating Conditional Conservatism
The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997). Patatoukas and Thomas (2011) report bias in firm-level cross-sectional asymmetry estimates that they attribute to scale e...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
American Accounting Association
2014
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| Online Access: | http://hdl.handle.net/1721.1/87766 https://orcid.org/0000-0003-1120-1177 |