Kim, Sohyung; Lee, Cheol; Yoon, Sung Wook - In: Review of Accounting and Finance 12 (2013) April, pp. 112-129
under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design … asymmetric timeliness of earnings. By employing all available firms with purchased goodwill balances rather than relying on firms …/methodology/approach – Various empirical models are applied to a sample of 11,034 firms. To capture a cross-sectional variation in asymmetric …