The conservatism principle and the asymmetric timeliness of earnings1

Author:

Basu Sudipta

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference57 articles.

1. Accounting Principles Board Opinion. No. 6, Status of Accounting Research Bulletins;Accounting,1965

2. Accounting Principles Board Opinion No. 30, Reporting the results of operations;Accounting,1973

3. The firm as a specialist contracting intermediary: Application to accounting and auditing;Ball,1989

4. An empirical evaluation of accounting income numbers;Ball;Journal of Accounting Research,1968

5. Some time series properties of accounting income;Ball;Journal of Finance,1972

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