haku: @indexterm Goodwill accounting / yhteensä: 54
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| Tekijä: | Roychowdhury, S. Watts, R. L. |
| Otsikko: | Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting |
| Lehti: | Journal of Accounting & Economics
2007 : SEP, VOL. 44: 1-2 p. 2-31 |
| Asiasana: | goodwill accounting contracts accounting |
| Kieli: | eng |
| Tiivistelmä: | The paper investigates the relation between asymmetric timeliness of earnings and the market-to-book ratio (hereafter as: MTB) using an accounting conservatism theory. Asymmetric timeliness, when measured cumulatively over long periods, has a positive relation with end-of-period MTB. When measured over short periods, its dependence on beginning-of-period composition of equity value is responsible for its negative association with MTB. Also, asymmetric timeliness seems to measure conservatism more efficiently when estimated cumulatively over multiple periods. The |
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