Showing 1 - 10 of 14
Persistent link: https://www.econbiz.de/10009767191
Persistent link: https://www.econbiz.de/10009752219
Persistent link: https://www.econbiz.de/10010467170
Persistent link: https://www.econbiz.de/10013189846
Persistent link: https://www.econbiz.de/10012008590
Persistent link: https://www.econbiz.de/10012121878
This paper investigates how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings; i.e., accounting conservatism. We adopt Kahn and Watts' (2009) C_Score, a firm-year measure of Basu (1997) conservatism, to capture...
Persistent link: https://www.econbiz.de/10013089913
The return accumulation approach used in studies on accounting-related anomalies cannot be replicated in a practical context because the number and identity of individual observations within a portfolio are assigned within a research context before the accounting information of all firms in the...
Persistent link: https://www.econbiz.de/10013054830
The return accumulation approach used in studies on accounting-related anomalies cannot be replicated in a practical context because the number and identity of individual observations within a portfolio are assigned within a research context before the accounting information of all firms in the...
Persistent link: https://www.econbiz.de/10010972431
Persistent link: https://www.econbiz.de/10010119764