On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
Author:
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-679X.2007.00243.x/fullpdf
Reference15 articles.
1. The effect of international institutional factors on properties of accounting earnings
2. An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings
3. Classifications Manipulation and Nash Accounting Standards
4. Reliability-Relevance Trade-Offs and the Efficiency of Aggregation
5. Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports
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