Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism
Ray Ball, S. P. Kothari, and Valeri V. Nikolaev
| Year of publication: |
2013
|
|---|---|
| Authors: | Ball, Ray ; Kothari, S. P. ; Nikolaev, Valeri V. |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 51.2013, 5, p. 1071-1097
|
| Subject: | Bilanzierungsgrundsätze | Accounting standards | Vorsichtsprinzip | Principle of prudence | Asymmetrische Information | Asymmetric information | Theorie | Theory |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010228876