haku: @author Osma, B.G. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Lara, J.M.G. Osma, B.G. Mora, A. |
| Otsikko: | The effect of earnings management on the asymmetric timeliness of earnings |
| Lehti: | Journal of Business Finance and Accounting
2005 : APR/MAY, VOL 32:3-4, p. 691-726 |
| Asiasana: | Accounting Financial management Earnings Models Europe |
| Kieli: | eng |
| Tiivistelmä: | Comparative studies on earnings (hereafter as: erngs.) conservatism in Europe have failed to identify significant differences btw. common-law (here as: cm-l.) and code-law (cd-l.) based countries. It is argued in this paper that in cd-l. based countries managers have incentives to reduce erngs. consistently. This enhances the association btw. erngs. and returns in bad news periods. It is found that after controlling for discretionary accruals, the differential erngs. response to bad news in Germany and France decreases significantly. |
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