Re-examination of the Effects of Nonlinearity and Multi-period Lags on Basu''s Measure of Conservatism: Risk and Regulation Factors
碩士 === 國立臺灣大學 === 會計學研究所 === 100 === This paper re-examines the effects of firm characteristics on the extent of conservatism under nonlinear and multi-period earnings responses model. Previous studies use Basu’s (1997) measure of conservatism to examine whether firms with a certain characteristic w...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/45876372392550657094 |