Effects of the Speed of Recognition of News into Earnings and Nonlinearity on Conservatism Measurement
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === Basu (1997) interprets conservatism by measuring the asymmetric timeliness of earnings responses to bad news and to good news. He uses positive and negative returns as proxies of good news and bad news and refers that earnings reflect bad news in a timelier bas...
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| Format: | Others |
| Language: | zh-TW |
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2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62265904730379103637 |