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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Bibliographic Details
Main Author: LEE, Jimmy Kiat Bee
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
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