The pricing of conservative accounting and the measurement of conservatism at the firm-year level
Year of publication: |
2010
|
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Authors: | Callen, Jeffrey L. ; Segal, Dan ; Hope, Ole-Kristian |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 15.2010, 1, p. 145-178
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy | Asymmetrische Information | Asymmetric information | Dekompositionsverfahren | Decomposition method | Theorie | Theory |
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