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Asymmetric timeliness tests of accounting conservatism

✍ Scribed by J. Richard Dietrich; Karl A. Muller; Edward J. Riedl


Publisher
Springer US
Year
2007
Tongue
English
Weight
470 KB
Volume
12
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