Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"
Year of publication: |
2007
|
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Authors: | Beatty, Anne |
Other Persons: | Roychowdhury, Sugata (reviewed) ; Watts, Ross L. (contributor) |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 44.2007, 1/2, p. 32-35
|
Subject: | Gewinn | Profit | Jahresabschluss | Financial statement | Marktwert | Market value | Bilanztheorie | Accounting theory | Asymmetrische Information | Asymmetric information | Rückstellung | Accrual |
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