An Analytical and Empirical Measure of the Degree of Conditional Conservatism
There is a profound gap between models of accounting conservatism and the proxies for conditional conservatism currently used by the empirical literature. Not one of the proxies employed by the empirical literature to date obtains from a rigorous definition of conditional conservatism. In contrast,...
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| Main Authors: | , |
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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/1076 https://ink.library.smu.edu.sg/context/soa_research/article/2075/viewcontent/SSRN_id1462778.pdf |
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| Institution: | Singapore Management University |
| Language: | English |