Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism

Author:

BALL RAY1,KOTHARI S. P.2,NIKOLAEV VALERI V.1

Affiliation:

1. The University of Chicago Booth School of Business

2. MIT Sloan School of Management

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference37 articles.

1. Arbitrage Risk and the Book-to-Market Anomaly;Ali;Journal of Financial Economics,2003

2. Théorie de la spéculation

3. An Empirical Evaluation of Accounting Income Numbers;Ball;Journal of Accounting Research,1968

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

5. The Effect of International Institutional Factors on Properties of Accounting Earnings;Ball;Journal of Accounting & Economics,2000

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