Discussion of "conditional and unconditional conservatism: Concepts and modeling"

Review of Accounting Studies

Volumn 10, Issue 2-3, 2005, Pages 311-321

  Basu, Sudipta ^a  

^a EMORY UNIVERSITY   (United States)

Author keywords

Contracting efficiency; Impairment buffer; Regulation; Write down

Indexed keywords

EID: 22144451507     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-005-1533-5     Document Type: Conference Paper

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