Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios - In: Review of Accounting and Finance 7 (2008) August, pp. 252-269
-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design … using ordinary least square (OLS) regression models. Findings – Results indicated that conservative accounting is existent … in the Greek accounting setting, but weak evidence regarding earnings timeliness was found. Additionally, evidence was …
