Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence-Reference-Cited by-同舟云学术

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Aggregation Bias in Estimates of Conditional Conservatism: Theory and Evidence

Published:2015-01 Issue:1-2 Volume:42 Page:51-78
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:Journal of Business Finance & Accounting

Author:

Cano-Rodríguez Manuel,Núñez-Nickel Manuel

Funder

Ministerio de Educación, Cultura y Deporte

Consejería Economía, Innovación, Ciencia y Empleo, Junta de Andalucia

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/jbfa.12099/fullpdf

Reference20 articles.

1. Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism;Ball;Journal of Accounting Research,2013a

2. On Estimating Conditional Conservatism;Ball;The Accounting Review,2013b

3. Dissecting Earnings Recognition Timeliness;Ball;Journal of Accounting Research,2013

4. Banker , R. D. S. Basu D. Byzalov J. Y. S. Chen 2013 The Confounding Effect of Cost Stickiness in Conservatism Research

5. The Conservatism Principle and Asymmetric Timeliness of Earnings;Basu;Journal of Accounting and Economics,1997

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