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Keywords: placebo tests
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Journal Articles
The Accounting Review (2017) 92 (4): 191–216.
Published: 01 July 2017
... to inventory write-downs, long-term asset write-downs, and goodwill impairments. A series of placebo tests provides additional support for the construct validity of our alternative measure of conditional conservatism. Data Availability: Data are publicly available from the sources indicated in the text...
Journal Articles
The Accounting Review (2016) 91 (2): 625–648.
Published: 01 March 2016
... conservatism asymmetric timeliness differential timeliness placebo tests FIGURE 1 Comparison of BKN's Predictions and Results Regarding Biases in Basu's Asymmetric Timeliness Measure when Observed Returns and Earnings are Decomposed into their Expected and Unexpected Components To study...
Includes: Supplementary data