Debiasing the Measurement of Conditional Conservatism
Author:
Affiliation:
1. IESE Business School University of Navarra
2. Leonard N. Stern School of Business New York University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12366
Reference39 articles.
1. Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties;Aier J. K.;Journal of Accounting Research,2014
2. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure;Ball R.;Brookings‐Wharton Papers on Financial Services,2001
3. How Much New Information Is There in Earnings?;Ball R.;Journal of Accounting Research,2008
4. On Estimating Conditional Conservatism;Ball R.;The Accounting Review,2013
5. Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism;Ball R.;Journal of Accounting Research,2013
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