Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles
Author:
Publisher
Wiley
Subject
Economics, Econometrics and Finance (miscellaneous),Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-629X.2007.00218.x/fullpdf
Reference17 articles.
1. Earnings quality in UK private firms: comparative loss recognition timeliness
2. The effect of international institutional factors on properties of accounting earnings
3. Incentives versus standards: properties of accounting income in four East Asian countries
4. The conservatism principle and the asymmetric timeliness of earnings1
5. The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure
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