Chan, Ann L.-C.; Lin, Stephen W.J.; Strong, Norman - In: Managerial Finance 35 (2009) March, pp. 325-345
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …
