Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)

Journal of Accounting and Economics

Volumn 42, Issue 1-2, 2006, Pages 149-165

  Guay, Wayne ^a   Verrecchia, Robert ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

Author keywords

Compensation and incentives; Conservatism; Contracting; Debt contracts; Financial reporting; International accounting; Political and legal institutions; Timeliness of loss and gain recognition

Indexed keywords

EID: 33746876380     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2006.03.003     Document Type: Note

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