The pricing of conservative accounting and the measurement of conservatism at the firm-year level

The pricing of conservative accounting and the measurement of conservatism at the firm-year level

This paper analyzes the relation between equity prices and conditional conservatism and introduces a new measure of conservatism at the firm-year level. We show that the asymmetric properties of conservative accounting, the existence of non-accounting sources of information, and the properties of GA...

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Bibliographic Details
Main Authors: SEGAL, Dan, Callen, Jeffrey L., Hope, Ole-Kristian
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2010
Subjects:
Conservatism special items
Linearity
Return decomposition
Conservatism ratio
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/801
https://ink.library.smu.edu.sg/context/soa_research/article/1800/viewcontent/The_Pricing_of_Conservative_Accounting_and_the_Mea.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/801
https://ink.library.smu.edu.sg/context/soa_research/article/1800/viewcontent/The_Pricing_of_Conservative_Accounting_and_the_Mea.pdf

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