Conservatism in residual income models : theory and supporting evidence
Year of publication: |
2015
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Authors: | Ashton, David ; Wang, Pengguo |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 45.2015, 3, p. 387-410
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Subject: | accounting conservatism | equity valuation | residual income models | linear information dynamics | Bilanzpolitik | Accounting policy | USA | United States | Theorie | Theory | Residualgewinn | Residual income |
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