Showing 1 - 10 of 973
Persistent link: https://www.econbiz.de/10003732149
Persistent link: https://www.econbiz.de/10003407602
Persistent link: https://www.econbiz.de/10003492460
Persistent link: https://www.econbiz.de/10003963578
Persistent link: https://www.econbiz.de/10009524303
Persistent link: https://www.econbiz.de/10011396948
Persistent link: https://www.econbiz.de/10010233399
Persistent link: https://www.econbiz.de/10010472925
Persistent link: https://www.econbiz.de/10001901313
Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This paper shows that therefore conservatism measures based on models of the asymmetric relationship between earnings and positive versus negative stock returns are biased downwards....
Persistent link: https://www.econbiz.de/10013135251