Basu (1997) predicts and provides evidence that bad news is incorporated in earnings faster than good news, resulting in negative earnings changes being less persistent than positive earnings changes.

• 摘要:本研究主要在瞭解对于美国金融控股公司：(1)期初会计稳健性衡量变数对于其及时性及不对称性之影响，(2)银行放款组合对于其不对称性之影响，(3)会计稳健性衡量变数与放款组合之交互影响。