کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086664 | 1478186 | 2014 | 7 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Discussion of “Cash flow asymmetry: Causes and implications for conditional conservatism research”
ترجمه فارسی عنوان
بحث عدم تقارن جریان نقدی: علل و پیامدهای تحقیق محافظه کاری مشروط
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
Accounting researchers should not view CHT׳s analysis as the solution to our collective problem of being able to measure conditional conservatism. CHT provide evidence about earnings asymmetric timeliness and an accruals-based measure of asymmetric timeliness that is useful for evaluating construct validity. In some cases, CHT׳s evidence will translate directly to another researcher׳s setting. In other cases, CHT provide useful guidance for researchers to follow in conducting their own construct validity analysis. But it is ultimately the responsibility of each researcher to conduct his own construct validity analysis specific to his research question and sample.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 58, Issues 2â3, NovemberâDecember 2014, Pages 201-207
Journal: Journal of Accounting and Economics - Volume 58, Issues 2â3, NovemberâDecember 2014, Pages 201-207
نویسندگان
Catherine Schrand,