Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
Year of publication: |
2007
|
---|---|
Authors: | Roychowdhury, Sugata ; Watts, Ross L. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 44.2007, 1/2, p. 2-31
|
Subject: | Bilanztheorie | Accounting theory | Gewinn | Profit | Asymmetrische Information | Asymmetric information | Marktwert | Market value | Jahresabschluss | Financial statement | Rückstellung | Accrual |
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