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Earnings restatements and differential timeliness of accounting conservatism

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Persistent link: https://www.econbiz.de/10009550249

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Ettredge, Michael - 2012

We examine whether Basu's (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2,132 firms making restatements...

Persistent link: https://www.econbiz.de/10013116949

Earnings Restatements and Differential Timeliness of Accounting Conservatism

Ettredge, Michael - 2018

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A retrospective analysis of auditing research (1975 - 2009)

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Research ranking of finance departments : a threshold citation approach

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International business research : trends and school rankings

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Threshold citation analysis of influential articles, journals, institutions and researchers in accounting

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Productivity of international business researchers : a gender analysis

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