Measuring Reporting Conservatism using the Dichev-Tang (2008) Model

• Main Author: LEE, Jimmy Kiat Bee
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2011
• Subjects: measure of accounting conservatism; construct validity tests; Accounting
• Online Access: https://ink.library.smu.edu.sg/soa_research/1058; http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2100319
• Institution: Singapore Management University

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...