Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"

Journal of Accounting and Economics

Volumn 44, Issue 1-2, 2007, Pages 32-35

  Beatty, Anne ^a  

^a OHIO STATE UNIVERSITY   (United States)

Author keywords

Asymmetric timeliness; Conservatism; Contracting; Market to book ratio

Indexed keywords

EID: 34547097762     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2007.01.003     Document Type: Article

References (3)

1. Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 25 1 (1997) 1-34
2. Roychowdhury S., and Watts R. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics (2007)
3. Watts R. Conservatism in accounting part I: explanations and implications. Accounting Horizons 17 3 (2003) 207-221