Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios - In: Review of Accounting and Finance 7 (2008) August, pp. 252-269
Purpose – This paper's aim is twofold: first, it seeks to examine the impact of financial transparency on the returns-earnings relation and second, to test for the existence of conservative accounting between 1995 and 2004. Design/methodology/approach – The data were collected from a sample...
