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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2010
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| Subjects: | |
| 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 |