Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness

Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which is called Costs stickiness. Costs are sticky,...

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Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2014
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Online Access:https://doaj.org/article/3e60c2f67cd745b7bfcba8b3d0ae9235
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