X hits on this document

45 views

0 shares

0 downloads

0 comments

14 / 16

Basu model significantly improves the regression of accounting earnings over returns for both groups.

6. Summary and conclusions This study has looked at changes in the properties of accounting earnings in France during the 1990s, and attempted to validate certain hypotheses explaining these trends.

0,350

0,300

Timeliness Non Big Five Timeliness Big Five

0,250

0,200

0,150

0,100

0,050

0,000

1990

1991

1992

1993

1994 1995 Year

1996

1997

1998

1999

1,800

1,600

Conservatism Non Big Five Conservatism Big Five

1,400

1,200

1,000

B3

0,800

0,600

0,400

0,200

0,000

  • -

    0,200

1990

1991

1992

1993

1994

1995

1996

1997

1998

1999

Year

Timeliness and conservatism

105

Figure 5. Timeliness/auditing firms

Figure 6. Conservatism/auditing firms

Document info
Document views45
Page views45
Page last viewedSun Dec 11 02:59:33 UTC 2016
Pages16
Paragraphs666
Words7163

Comments