Impacts of News Types on BASU Conservatism
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === In Basu’s paper The Conservatism Principle and the Asymmetric Timeliness of Earnings (1997), he identifies the asymmetric timeliness of earnings response, the primary implication of conditional conservatism. In short, earnings respond to bad news more quickly tha...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65152196873149724364 |