The pricing of conservative accounting and the measurement of conservatism at the firm-year leve
We provide new evidence on the asymmetric timeliness with which economic gains and losses are recogn...
The main purpose of this study is to investigate the effect of accounting conservatism on the value ...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
This paper analyzes the relation between equity prices and conditional conservatism and introduces a...
The accounting principle of conservatism has its roots with bankers and debt financing. Bankers have...
In the first chapter, this study develops a new firm-level conservatism measure from the Basu (1997)...
We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a me...
This study seeks insights into the economic consequences of accounting conservatism by examining the...
This research is a study of the literature that discusses the measurement of accounting conservatism...
Conservatism and value relevance The relationship between conditional conservatism and value relevan...
Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping i...
This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest ...
Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping i...
This paper investigates the factors affecting the conservatism of accounting reports at the market-l...
This paper examines the determinants of accounting conservatism. Accounting conservatism is defined ...
We provide new evidence on the asymmetric timeliness with which economic gains and losses are recogn...
The main purpose of this study is to investigate the effect of accounting conservatism on the value ...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
This paper analyzes the relation between equity prices and conditional conservatism and introduces a...
The accounting principle of conservatism has its roots with bankers and debt financing. Bankers have...
In the first chapter, this study develops a new firm-level conservatism measure from the Basu (1997)...
We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a me...
This study seeks insights into the economic consequences of accounting conservatism by examining the...
This research is a study of the literature that discusses the measurement of accounting conservatism...
Conservatism and value relevance The relationship between conditional conservatism and value relevan...
Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping i...
This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest ...
Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping i...
This paper investigates the factors affecting the conservatism of accounting reports at the market-l...
This paper examines the determinants of accounting conservatism. Accounting conservatism is defined ...
We provide new evidence on the asymmetric timeliness with which economic gains and losses are recogn...
The main purpose of this study is to investigate the effect of accounting conservatism on the value ...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...