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

Journal of Accounting and Economics

Volumn 44, Issue 1-2, 2007, Pages 2-31

  Roychowdhury, Sugata ^a   Watts, Ross L ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

Accounting; Accruals; Asymmetric timeliness; Conservatism; Contracting; Debt contracting; Goodwill; Market to book; Role of accounting

Indexed keywords

EID: 34547128361     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2006.12.003     Document Type: Article

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