Accepted by Peter Pope. We thank the editor, anonymous reviewers, Richard Dietrich, Peter Easton, Zhaoyang Gu, Chandra Kanodia, Wayne Landsman, Karl Muller, Doron Nissim, John Phillips, Douglas Schroeder, Rajdeep Singh, Shyam V. Sunder, Rex Thompson, Ivy Zhang, Sudipta Basu (especially), and workshop participants at Columbia University, the University of Minnesota, the Ohio State University, CUNY-Baruch College, George Washington University, the University of Cincinnati, and the University of Texas at Dallas; and participants of the Financial Accounting and Reporting Section Conference, the American Accounting Association National Conference, and the Indian School of Business Conference for valuable comments and suggestions.
The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach*
Version of Record online: 11 MAY 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 1, pages 215–241, Spring 2013 (March)
How to Cite
Shroff, P. K., Venkataraman, R. and Zhang, S. (2013), The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event-Based Approach. Contemporary Accounting Research, 30: 215–241. doi: 10.1111/j.1911-3846.2011.01151.x
- Issue online: 18 MAR 2013
- Version of Record online: 11 MAY 2012
- Accepted manuscript online: 25 OCT 2011 11:05AM EST
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