کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086991 1478203 2006 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)
چکیده انگلیسی
We offer an economic framework for generating predictions about the demand for conservative accounting reports. We define conservatism as: More timely recognition of losses than gains as a result of the costs and benefits of reporting verifiable information by managers and/or firms being asymmetric. We also discuss Bushman and Piotroski's interpretation of the speeds of “good news recognition” and “incremental bad news recognition” in “Basu-type” regressions as separate signals about accounting conservatism. Finally, we suggest avenues for future research that seeks to investigate the links between institutions and contracts, and between contracts and conservatism.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 42, Issues 1–2, October 2006, Pages 149-165
نویسندگان
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