The Association between The Restructuring Firms and Conservatism
碩士 === 元智大學 === 會計學系 === 94 === Basu (1997) indicates that conservatism will cause asymmetric timeliness in reporting good versus bad news, where good (bad) news is measured by positive (negative) buy-and-hold return. Givoly and Hayn (2000) find that the relationship between earnings and business’s...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39109862262531945076 |