ACSOEAtmospheric Chemistry Studies in the Oceanic Environment
Copyright 1988-2018, All rights reserved.
References in periodicals archive ?
The first measure is sensitivity of earnings to bad news relative to sensitivity of earnings to good news (ACsoe = ([[beta].sub.2] + [[beta].sub.3])/ [[beta].sub.2]) and is adopted from Zhang (2008) who has used the Basu's (1997) discussion to develop it.
The higher the ACsoe, the more is the conservatism.