Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
A substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of economic shocks (“news”), and how it depends on various market, political, and institutional variables. Studies typically assume the Basu [1997] asymmetric timeliness coefficient (the incr...
| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Article |
| Language: | en_US |
| Published: |
Wiley Blackwell
2014
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| Online Access: | http://hdl.handle.net/1721.1/87767 https://orcid.org/0000-0003-1120-1177 |