Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings

12 Pages Posted: 20 Apr 2014

See all articles by Sudipta Basu

Sudipta Basu

Temple University - Department of Accounting

Date Written: 1999

Abstract

Pope and Walker examine differences in the timeliness and conservatism of U.S. and U.K. reported earnings. They conclude that the U.S. accounting regime appears significantly more conservative than the U.K. regime, when comparing earnings before extraordinary items. However, when comparing bottom-line earnings, they find the opposite. The paper contributes to research on international differences in accounting, and their causes and consequences.

The conference discussion focused on accounting differences between the U.K. and the U.S., the assumptions underlying the analyses in the paper, and the interpretation of the results. I discuss the authors’ research design choices, examining in turn, the motivation, research agenda, and specification issues.

Suggested Citation

Basu, Sudipta, Discussion of International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999). Journal of Accounting Research, Vol. 37, No. Supplement, 1999. Available at SSRN: https://ssrn.com/abstract=2426672

Sudipta Basu (Contact Author)

Temple University - Department of Accounting ( email )

Philadelphia, PA 19122
United States
215.204.0489 (Phone)
215.204.5587 (Fax)

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