A B S T R A C T
Accounting researchers should not view CHT’s analysis as the solution to our collective
problem of being able to measure conditional conservatism. CHT provide evidence about
earnings asymmetric timeliness and an accruals-based measure of asymmetric timeliness
that is useful for evaluating construct validity. In some cases, CHT’s evidence will translate
directly to another researcher’s setting. In other cases, CHT provide useful guidance for
researchers to follow in conducting their own construct validity analysis. But it is
ultimately the responsibility of each researcher to conduct his own construct validity
analysis specific to his research question and sample.
& 2014 Elsevier B.V. All rights reserved
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کد محصول : شماره 311
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