Global Financial Crisis and Accounting Conservatism
碩士 === 國立雲林科技大學 === 會計系 === 103 === Basu (1997) defined accounting conservatism as capital market's reaction to the asymmetric timeliness of companies' earnings report. It means the threshold of recognizing good news is higher than that of bad news, i.e., the earnings reflect bad news fast...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43546025900108530441 |