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Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
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Construct validity in accruals quality research
Nezlobin, Alexander A.; Sloan, Richard G.; Zha Giedt, Jenny - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 377-398
Persistent link: https://www.econbiz.de/10013419028
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Nonprofessional investor judgments : linking dependent measures to constructs
Asay, H. Scott; Hales, Jeffrey; Hinds, Cory; Rupar, Kathy - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 1-32
Persistent link: https://www.econbiz.de/10014431533