Financial distress and the earnings-sensitivity-difference measure of conservatism
Year of publication: |
2011
|
---|---|
Authors: | Hsu, Audrey Wen-hsin ; O'Hanlon, John ; Peasnell, Ken V. |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 47.2011, 3, p. 284-314
|
Subject: | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Betriebliche Liquidität | Corporate liquidity | Rechnungsabgrenzung | Accruals and deferrals | USA | United States | 1989-2005 |
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