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      The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

      Author(s): ,
      Publication date Created:
      Publication date (Print):
      Journal: Journal of Accounting and Economics
      Publisher: Elsevier BV

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          The conservatism principle and the asymmetric timeliness of earnings1

          Sudipta Basu (1997)
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            Earnings, Book Values, and Dividends in Equity Valuation

            JAMES A. OHLSON (1995)
            Article 0 comments Cited 225 times – based on 0 reviews     Review now
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              Why Firms Voluntarily Disclose Bad News

              Douglas Skinner (1995)
              Article 0 comments Cited 166 times – based on 0 reviews     Review now
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                Author and article information

                Journal
                Title: Journal of Accounting and Economics
                Abbreviated Title: Journal of Accounting and Economics
                Publisher: Elsevier BV
                ISSN (Print): 01654101
                Publication date Created: June 2000
                Publication date (Print): June 2000
                Volume: 29
                Issue: 3
                Pages: 287-320
                Article
                DOI: 10.1016/S0165-4101(00)00024-0
                SO-VID: 55f7c073-164a-4090-a7c7-5d84396fdbf9
                Copyright © © 2000
                License:

                http://www.elsevier.com/tdm/userlicense/1.0/

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