(A.4) (A.7) (A.3) (A.4) QED. Ball, R., Kothari, S.P., and Robin, of Institutional Factors on Properties of Accounting A. “The Effects Earnings: International University of Rochester, October 1997. Evidence.” Working Paper, Basu, S. Principle and The Asymmetric Timeliness of Journal of “The Conservatism Earnings.” 24, 1997, 3-37. Accounting and Economics Feltham, G. and Ohlson, and Clean Surplus Accounting for Operating and Financial J. (1995a) “Valuation Activities.” 11 (Spring) pp. 689-731. Contemporary Accounting Research
(A.4) (A.7) (A.3) (A.4) QED. Ball, R., Kothari, S.P., and Robin, A. “The Effects of Institutional Factors on Properties of Accounting Earnings: International Evidence.” Working Paper, University of Rochester, October 1997. Basu, S. “The Conservatism Principle and The Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24, 1997, 3-37. Feltham, G. and Ohlson, J. (1995a) “Valuation and Clean Surplus Accounting for Operating and Financial Activities.” Contemporary Accounting Research 11 (Spring) pp. 689-731.