Measuring reporting conservatism using the Dichev-Tang (2008) model
This paper provides a critical evaluation of an alternative measure of reporting conservatism introduced by Dichev and Tang (2008). Although there is substantial interest in research on accounting conservatism, there is no consensus among researchers on the most appropriate measure of conservatism i...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2012
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/904 https://ink.library.smu.edu.sg/context/soa_research/article/1903/viewcontent/SSRN_id2100319.pdf |
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| Institution: | Singapore Management University |
| Language: | English |