Asymmetry in earnings timeliness and persistence: a simultaneous equations approach
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-011-9174-3.pdf
Reference38 articles.
1. Angrist, J., & Krueger, A. (2001). Instrumental variables and the search for identification: from supply and demand to natural experiments. Journal of Economic Perspectives, 15, 69–85.
2. Ball, R., Bushman, R., & Vasvari, F. (2008). The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research, 46, 247–288.
3. Ball, R., Sadka, G., & Sadka, R. (2009). Aggregate earnings and asset prices. Journal of Accounting Research, 47, 1097–1133.
4. Barth, M., Beaver, W., & Landsman, W. (1998). Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics, 25, 1–34.
5. Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24, 3–37.
Cited by 31 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Audit partner ethnicity and salient audit phenomena;Accounting, Organizations and Society;2023-05
2. Measuring the Level of Accounting Conservatism Pre-and Post-IFRS Adoption in Jordan: The Modified Role of the COVID-19 Pandemic;WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS;2022-10-21
3. Discretionary earnings smoothing, credit quality, and firm value;Journal of Banking & Finance;2022-07
4. Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors;Asian Review of Accounting;2020-12-09
5. Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries;Journal of Contemporary Accounting & Economics;2020-12
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3