Eriotis, Nikolaos; Vasiliou, Dimitrios; Zisis, Vasileios - In: European Research Studies Journal VII (2004) 3-4, pp. 103-103
Evidence on the asymmetric timeliness in the reporting of good and bad news follows the argument that accountants tend to use discretionary accruals to over-recognise bad news in order to be conservative. The Greek reporting framework, before the adoption of International Accounting Standards,...