We are grateful for comments from Mary Barth, Sudipta Basu, Philip Berger (Editor), Mark Bradshaw, Peter Easton, Richard Frankel, Andrew Leone, Scott Richardson, an anonymous referee, and seminar participants at the 2005 Journal of Accounting Research Conference, Emory University, Harvard Business School, and London Business School. Ball gratefully acknowledges financial support from the University of Chicago, Graduate School of Business.
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
Version of Record online: 22 FEB 2006
Journal of Accounting Research
Volume 44, Issue 2, pages 207–242, May 2006
How to Cite
BALL, R. and SHIVAKUMAR, L. (2006), The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition. Journal of Accounting Research, 44: 207–242. doi: 10.1111/j.1475-679X.2006.00198.x
- Issue online: 22 FEB 2006
- Version of Record online: 22 FEB 2006
- 7 January 2005; accepted 30 November 2005
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