Unexpected accruals and conditional accounting conservatism

Journal of Business Finance and Accounting

Volumn 34, Issue 5-6, 2007, Pages 681-704

  Pae, Jinhan ^a,b  

^a QUEEN S UNIVERSITY   (Canada)

^b QUEEN S UNIVERSITY   (Canada)

Author keywords

Accounting conservatism; Conditional and unconditional accounting conservatism; Unexpected accruals

Indexed keywords

EID: 34547250778     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2007.02018.x     Document Type: Article

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