Conditional and unconditional conservatism: Concepts and modeling

Review of Accounting Studies

Volumn 10, Issue 2-3, 2005, Pages 269-309

  Beaver, William H ^a   Ryan, Stephen G ^b  

^a STANFORD UNIVERSITY   (United States)

^b NEW YORK UNIVERSITY   (United States)

Author keywords

Assymetry; Conservatism; Return earnings relation

Indexed keywords

EID: 22144449657     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-005-1532-6     Document Type: Conference Paper

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