Basu asymmetric timeliness

area: Accounting · 0 papers in the last 7 days

← Most-used equations and models · All accounting equations

\frac{EPS_{it}}{P_{i,t-1}} = \beta_0 + \beta_1 D_{it} + \beta_2 R_{it} + \beta_3 D_{it} R_{it} + \varepsilon_{it}

Measures accounting conservatism as how much faster earnings reflect bad news (negative returns) than good news.

LaTeX: \frac{EPS_{it}}{P_{i,t-1}} = \beta_0 + \beta_1 D_{it} + \beta_2 R_{it} + \beta_3 D_{it} R_{it} + \varepsilon_{it}

Names searched for: asymmetric timeliness, Basu model, Basu (1997), Basu's model

Key findings#

No paper of the tracked journals mentioned Basu asymmetric timeliness in the last 30 days (2026-10-02 to 2026-10-31).
From Oct 2023 to Sep 2026, 2 archived papers mentioned Basu asymmetric timeliness in their title, abstract or keywords (the search of earlier months' full texts is still under way), most of them in Oct 2023 (1).

Mentions over 36 months#

Papers mentioning it by publication month, Oct 2023 to Sep 2026 (titles, abstracts and keywords; the full texts of earlier months are still being searched)
Trend	Oct 23–Sep 24	Oct 24–Sep 25	Oct 25–Sep 26	36 months
	1	1	0	2

Papers mentioning Basu asymmetric timeliness, newest first.
Date	Title	Journal	Authors	Affiliations

Cite this page

Scholar4AI. (2026). Basu asymmetric timeliness. Journal Research Rankings. Retrieved October 31, 2026, from https://scholar4ai.com/equations/basu-asymmetric-timeliness

@misc{scholar4ai-equations-basu-asymmetric-timeliness,
  author = {{Scholar4AI}},
  title = {Basu asymmetric timeliness},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/equations/basu-asymmetric-timeliness}},
  urldate = {2026-10-31},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

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