Multi-Period Effect of Corporate News on the Speed of Earnings Recognition under Conservatism
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === Earnings recognition is long affected by conservatism. Firms tend to recognize losses earlier than gains to avoid the overstatement of asset and equity. Recently, researchers further subdivide conservatism into conditional conservatism and unconditional conservat...
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76799059687776704656 |