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Even if one could assess the nature and properties of contractual adjustments from their names, several conceptual difficulties remain when trying to assess the aggregate effect of these adjustments on the cash flow predictive ability and asymmetric timeliness of the final earnings number.
Without data on the relative magnitudes and frequency of the two types of adjustments, it is difficult to assess how and to what extent the adjustments alter the asymmetric timeliness of FASB GAAP net income.
Panels B and C, we also compare several other firm characteristics for our main sample as well as for the smaller sample used for asymmetric timeliness tests.
The coefficient of interest, , measures the asymmetric timeliness of loss recognition.
Table 8, Columns (1)-(2) of Panel A and Panel B present this analysis for asymmetric timeliness and cash flow predictive ability, respectively.
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