Discussion of 'Cash flow asymmetry: Causes and implications for conditional conservatism research'

Autor:	Catherine M. Schrand
Rok vydání:	2014
Předmět:	Economics and Econometrics Actuarial science Earnings Accrual business.industry Construct validity Sample (statistics) Public relations Conservatism Accounting Cash flow business Psychology Research question Finance
Zdroj:	Journal of Accounting and Economics. 58:201-207
ISSN:	0165-4101
DOI:	10.1016/j.jacceco.2014.09.003
Popis:	Accounting researchers should not view CHT׳s analysis as the solution to our collective problem of being able to measure conditional conservatism. CHT provide evidence about earnings asymmetric timeliness and an accruals-based measure of asymmetric timeliness that is useful for evaluating construct validity. In some cases, CHT׳s evidence will translate directly to another researcher׳s setting. In other cases, CHT provide useful guidance for researchers to follow in conducting their own construct validity analysis. But it is ultimately the responsibility of each researcher to conduct his own construct validity analysis specific to his research question and sample.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::2f25c4c3c1201965251982bb01164907 https://doi.org/10.1016/j.jacceco.2014.09.003 Zobrazit plný text záznamu Full Text from ScienceDirect