Ballas, Apostolos; Hevas, Dimosthenis L.; Karampinis, … - 2021
This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms … explore the relationship of asymmetric cost behaviour with (i) the managerial incentives to meet earnings targets, (ii … also document that asymmetric timeliness estimates in the conditional conservatism estimation models have an upward bias …