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会计保守主义的收益重述和差异及时性

朱莉(Ying)Huang,博士 M. Ettredge W.张
会计与经济学杂志。 二月1,2012

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我们检查巴苏(1997)差异及时性度量和相关的C-Score度量是否有效地检测了保守主义在夸大的收益修正方面的可预测差异。 横截面和时间序列分析,采用2132公司在1999-2005期间进行重述,建议Basubased指标捕捉保守主义的变化。 此外,我们发现重述后保守主义的增加取决于公司治理的改善。 总的来说,这些结果证明了Basubased指标在重述设置中的有用性。

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