Conditional Conservatism Measurement

[Bona Doni Gideon]

Hello, this is my first post!

So, I am currently working on my undergraduate theses and I am studying the effect of conditional conservatism towards earnings quality. I am measuring earnings quality by using ERC (earnings response coefficient).

My question is, what is the good proxy for conditional measurement if I use ERC to measure conservatism? Is Basu's asymmetric timeliness good for this case?


Please reply
Thanks~