Accepted by Philip Berger. We acknowledge the helpful comments of Sudipta Basu, John Core, Andrei Kovrijnykh, Jerry Zimmerman, two anonymous referees, and workshop participants at the University of Chicago.
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
Article first published online: 17 SEP 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 5, pages 1071–1097, December 2013
How to Cite
BALL, R., KOTHARI, S. P. and NIKOLAEV, V. V. (2013), Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism. Journal of Accounting Research, 51: 1071–1097. doi: 10.1111/1475-679X.12026
- Issue published online: 23 OCT 2013
- Article first published online: 17 SEP 2013
- Accepted manuscript online: 14 AUG 2013 10:22AM EST
- Manuscript Accepted: 1 AUG 2013
- Manuscript Received: 27 JAN 2012
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