---
title: "Basu asymmetric timeliness: formula and use in research"
description: "No paper of the tracked journals mentioned Basu asymmetric timeliness in the last 30 days (2026-10-02 to 2026-10-31)."
url: https://scholar4ai.com/equations/basu-asymmetric-timeliness
markdown_url: https://scholar4ai.com/equations/basu-asymmetric-timeliness.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "No paper of the tracked journals mentioned Basu asymmetric timeliness in the last 30 days (2026-10-02 to 2026-10-31)."
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-10-31T07:48:13+09:00
window: 2026-10-02 to 2026-10-31
source: OpenAlex (CC0)
---

# Basu asymmetric timeliness

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

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

- area: Accounting
- 0 papers in the last 7 days
- Names searched for: asymmetric timeliness, Basu model, Basu (1997), Basu's model

Back to the ranking: https://scholar4ai.com/rankings/equations.md

## 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

```bibtex
@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}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).