...
首页> 外文期刊>International management review >Investigating the Asymmetric Recognition in the Bahrain Stock Exchange
【24h】

Investigating the Asymmetric Recognition in the Bahrain Stock Exchange

机译:在巴林证券交易所调查不对称识别

获取原文
获取原文并翻译 | 示例
           

摘要

In this paper, we investigate the differential speed with which good and bad news is incorporated into reported earnings. This has been characterized as an indicator of conservatism. Our analysis is based on a sample from (50) companies listed in Bahrain stock exchange (BSE) over the period of years from 2005 to 2008, using the Basu (1997) model. We have confirmed that there is a much stronger contemporaneous relationship between bad news and earnings than between good news and earnings.
机译:在本文中,我们研究了将好消息和坏消息合并到报告的收益中的不同速度。这已被描述为保守主义的指标。我们的分析是基于2005-2008年间使用Basu(1997)模型从(50)家在巴林证券交易所(BSE)上市的公司的样本得出的。我们已经证实,坏消息与收益之间的同时性比好消息与收益之间的同时性强得多。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号