Identifying conditional conservatism in financial accounting data : theory and evidence
Sunil Dutta, Panos N. Patatoukas
| Year of publication: |
July 2017
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|---|---|
| Authors: | Dutta, Sunil ; Patatoukas, Panos N. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 4, p. 191-216
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| Subject: | conditional conservatism | asymmetric timeliness | loss recognition | corporate financial reporting | valuation | construct validity | placebo tests | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51640 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011741570