Add to ORKGThis study puts forward an alternative Basu-based measure for measuring conditional accounting conservatism. While the effectiveness of the Basu model persists to be an open question, Basu-based measures have been widely employed to measure conditional conservatism. Therefore, it is worthwhile trying to find an improvement for Basu-based measures to increase their effectiveness. Khan and Watt first improve the original model by constructing a measure for conditional accounting solely in terms of firm-specific news but its advantage over the Basu model is deteriorated by neglected firm-specific factors. The study follows up on this initial improvement and suggests decomposing stock returns used to represent general economic news in the Basu ...
Using a financial reporting and valuation model, we investigate the construct validity of Basu's (19...
This paper analyzes the relation between equity prices and conditional conservatism and introduces a...
This research is a study of the literature that discusses the measurement of accounting conservatism...
In this paper, we propose an econometric model that presents three advantages in relation to the Bas...
Following Basu’s (1995, 1997) seminal work, accounting literature adopted the Basu coefficient to me...
The Vuolteenaho (2002) return decomposition is linear because it assumes that the market’s return ex...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative...
In the first chapter, this study develops a new firm-level conservatism measure from the Basu (1997)...
In this study, the impact of conditional and unconditional accounting conservatism on the quality of...
This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest ...
A substantial literature investigates conditional conservatism, defined as asymmetric accounting rec...
Objectives of the study Following Basu's (1997) pioneering research, I adopted the Basu coefficient...
Accounting standards mandate different, more conservative, rules for the recognition of unrealized g...
We re-examine previous seminal studies on conditional conservatism (CC) that apply the asymmetric ti...
Using a financial reporting and valuation model, we investigate the construct validity of Basu's (19...
This paper analyzes the relation between equity prices and conditional conservatism and introduces a...
This research is a study of the literature that discusses the measurement of accounting conservatism...
In this paper, we propose an econometric model that presents three advantages in relation to the Bas...
Following Basu’s (1995, 1997) seminal work, accounting literature adopted the Basu coefficient to me...
The Vuolteenaho (2002) return decomposition is linear because it assumes that the market’s return ex...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative...
In the first chapter, this study develops a new firm-level conservatism measure from the Basu (1997)...
In this study, the impact of conditional and unconditional accounting conservatism on the quality of...
This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest ...
A substantial literature investigates conditional conservatism, defined as asymmetric accounting rec...
Objectives of the study Following Basu's (1997) pioneering research, I adopted the Basu coefficient...
Accounting standards mandate different, more conservative, rules for the recognition of unrealized g...
We re-examine previous seminal studies on conditional conservatism (CC) that apply the asymmetric ti...
Using a financial reporting and valuation model, we investigate the construct validity of Basu's (19...
This paper analyzes the relation between equity prices and conditional conservatism and introduces a...
This research is a study of the literature that discusses the measurement of accounting conservatism...