Conditional conservatism and disaggregated bad news indicators in accrual models
Year of publication: |
September 2016
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Authors: | Byzalov, Dmitri ; Basu, Sudipta |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 3, p. 859-897
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Subject: | Asset impairment | Timely loss recognition | Lower of cost or market rule | Materiality | Abnormal accruals | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
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