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- W1592426282 abstract "This paper examines the effect of conservatism in Japan. Following Basu (1997), I find the asymmetric timeliness and persistence of earnings, which are arisen from conservatism, under Japanese GAAP, while cash flows don't have these types of asymmetry. To ascertain the mechanism of this difference between earnings and cash flows, this paper analyzes the conservative effect on the disaggregated accrual components. In this study, I found that conservative accruals and non-conservative accruals, which I devise, incorporate the conservative and liberal effect into earnings respectively. These accruals function better than other accrual components to test for the conservative effect." @default.
- W1592426282 created "2016-06-24" @default.
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- W1592426282 date "2003-01-01" @default.
- W1592426282 modified "2023-09-26" @default.
- W1592426282 title "The Timeliness of Earnings and Accruals under Conservatism in Japan" @default.
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- W1592426282 doi "https://doi.org/10.2139/ssrn.408360" @default.
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