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Keywords: corporate financial reporting
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Journal Articles
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (4): 191–216.
Published: 01 July 2017
...Sunil Dutta; Panos N. Patatoukas ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting. We predict...
