Kim, Sohyung; Lee, Cheol; Yoon, Sung Wook - In: Review of Accounting and Finance 12 (2013) April, pp. 112-129
Purpose – The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach – Various empirical models are applied...
