Aggregation bias in estimates of conditional conservatism : theory and evidence
Year of publication: |
January-February 2015
|
---|---|
Authors: | Cano-Rodríguez, Manuel ; Núñez-Nickel, Manuel |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 1/2, p. 51-78
|
Subject: | accounting conservatism | conditional conservatism | returns-earnings relationship | aggregation effect | Aggregation | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy | Schätzung | Estimation | Theorie | Theory |
-
Accounting conservatism, earnings persistence, and pricing multiples on earnings
Chen, Lucy Huajing, (2014)
-
Karjalainen, Jussi, (2018)
-
Accounting conservatism : evidence from Indian markets
Vishnani, Sushma, (2016)
- More ...
-
Consistent estimation of conditional conservatism
Cano-Rodríguez, Manuel, (2010)
-
Big auditors, private firms and accounting conservatism : Spanish evidence
Cano-Rodríguez, Manuel, (2010)
-
Licerán-Gutiérrez, Ana, (2020)
- More ...