2-1-2008 Conditional Conservatism in Accounting : New Measure and Tests of Determinants

  • Giorgio Gotti
  • Published 2014


Following Basu’s (1995, 1997) seminal work, accounting literature adopted the Basu coefficient to measure conditional conservatism (among others, Ball et al. 2003; Ball et al. 2000; Ball et al. 2005; Ball and Shivakumar 2005; Lobo and Zhou 2006; Chandra et al. 2004). However, Basu’s choice of proxy for measuring the arrival of good/bad news, stock returns… (More)

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