Construct · 1 fields · 1 citations

C-score: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

a firm-year measure of accounting conservatism built from size, market-to-book and leverage that estimates asymmetric timeliness for each firm and year.

In financial reporting, C-score refers to a firm-year measure of accounting conservatism built from size, market-to-book and leverage that estimates asymmetric timeliness for each firm and year. This meaning comes from Khan (2009) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

accounting conservatism1 fields · 1 citationsanchor · a standalone construct leverage6 fields · 15 citationsjingle · one name, six constructs measure2 fields · 4 citationsjingle · one word, two constructs

References

Khan, M., & Watts, R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48(2-3), 132-150. https://doi.org/10.1016/j.jacceco.2009.08.002

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