Ashok Natarajan

California State Polytechnic University, Pomona

3801 W. Temple Avenue

Pomona, CA 91768

United States

  • California State Polytechnic University, Pomona

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Measuring Reporting Conservatism

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Measuring Reporting Conservatism

Number of pages: 49 Posted: 19 Oct 2004
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona
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Conservatism, asymmetric timeliness, disclosures, quality of Earnings, earnings management

Measuring Reporting Conservatism

Accounting Review, Vol. 82, No. 1, p. 65, January 2007
Posted: 27 Sep 2006 Last Revised: 25 Jul 2008
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona

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Conservatism, Asymmetric Timeliness, Disclosures, Quality of Earnings