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An improvement on Basu-based conservatism measures

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dc.title An improvement on Basu-based conservatism measures en
dc.contributor.author Le, Tuan Bach
dc.contributor.author Do, Thi Thanh Nhan
dc.contributor.author Valle, DonVito
dc.contributor.author Pavelková, Drahomíra
dc.relation.ispartof Advanced Science Letters
dc.identifier.issn 1936-6612 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2018
utb.relation.volume 24
utb.relation.issue 7
dc.citation.spage 5033
dc.citation.epage 5036
dc.event.title 2nd Advances in Social Sciences Research International Conference (ASSRIC)
dc.event.location Bandung
utb.event.state-en Indonesia
utb.event.state-cs Indonésie
dc.event.sdate 2017-05-05
dc.event.edate 2017-05-06
dc.type article
dc.language.iso en
dc.publisher American Scientific Publishers
dc.identifier.doi 10.1166/asl.2018.11261
dc.subject Accounting en
dc.subject Accounting Information en
dc.subject Financial Reporting en
dc.description.abstract This study puts forward an alternative Basu-based measure for measuring conditional accounting conservatism. While the effectiveness of the Basu model persists to be an open question, Basu-based measures have been widely employed to measure conditional conservatism. Therefore, it is worthwhile trying to find an improvement for Basu-based measures to increase their effectiveness. Khan and Watt first improve the original model by constructing a measure for conditional accounting solely in terms of firm-specific news but its advantage over the Basu model is deteriorated by neglected firm-specific factors. The study follows up on this initial improvement and suggests decomposing stock returns used to represent general economic news in the Basu mode into two component stock returns representing firm-specific and market-wide news respectively. Their estimation using the linear regression of calculating beta coefficients of CAPM results in a new potential method of conditional conservatism measurement. This intrigues several future studies on Basu-based measures. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008236
utb.identifier.obdid 43878329
utb.identifier.wok 000445018400068
utb.source j-wok
dc.date.accessioned 2018-10-18T10:31:47Z
dc.date.available 2018-10-18T10:31:47Z
dc.description.sponsorship Internal Grant Agency of FaME; TBU [IGA/FaME/2017/004]
utb.contributor.internalauthor Le, Tuan Bach
utb.contributor.internalauthor Do, Thi Thanh Nhan
utb.contributor.internalauthor Valle, DonVito
utb.contributor.internalauthor Pavelková, Drahomíra
utb.fulltext.affiliation Le Tuan Bach, Do Thi Thanh Nhan, Donvito Valle, Drahomíra Pavelková Faculty of Management and Economics, Tomas Bata University in Zlín, Mostní 5139, 760 01 Zlín, Czech Republic
utb.fulltext.dates Received: 10 February 2017 Accepted: 01 March 2017
utb.wos.affiliation [Le Tuan Bach; Do Thi Thanh Nhan; Vallet, Donvito; Pavelkova, Drahomira] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
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