Lara, Juan Manuel García; Osma, Beatriz García; Mora, … - In: Journal of Business Finance & Accounting 32 (2005-04) 3-4, pp. 691-726
<heading id="h1" level="3" format="inline" implicit="no">Abstract: </heading>Is earnings management affecting (driving) the measures of earnings conservatism?<link rid="b1">Ball et al. (2000)</link> point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more pronounced in common-law than in...