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Accounting Conservatism and the Relation Between Returns and Accounting Data

✍ Scribed by Peter Easton; Jinhan Pae


Publisher
Springer US
Year
2004
Tongue
English
Weight
223 KB
Volume
9
Category
Article
ISSN
1380-6653

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This study investigates the level of accounting conservatism of a sample of cross-listed firms, American Depository Receipts (ADRs), during the pre-and post-Sarbanes Oxley (SOX) periods. After examining two proxies for accounting conservatism, . The conservatism principle and the asymmetric timeline