Study on The Asymmetric Timeliness of InformationUnder The Multi-Period and The Conservatism Principle
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === Basu(1997) used the asymmetric timeliness of earnings to test whether conservatism exists in earnings. Based on the assumption of price leads earnings, he thought the asymmetry in recognition led to differences between bad news and good news periods in the timelin...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80201058019692659256 |