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Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"

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  • Beatty, Anne

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  • Beatty, Anne, 2007. "Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 32-35, September.
    • Handle: RePEc:eee:jaecon:v:44:y:2007:i:1-2:p:32-35
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    References listed on IDEAS

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    1. Roychowdhury, Sugata & Watts, Ross L., 2007. "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 2-31, September.
    2. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

    1. Sebastian Brauer & Frank Westermann, 2013. "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 111-129, July.
    2. Chengru Hu & Wei Jiang, 2019. "Managerial risk incentives and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 781-813, April.
    3. Judson Caskey & Kyle Peterson, 2014. "Conservatism measures that control for the effects of economic rents on stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 731-756, May.

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