Accounting losses and earnings conservatism: Evidence from Australian Generally Accepted Accounting Principles

Accounting and Finance

Volumn 47, Issue 3, 2007, Pages 381-400

  Balkrishna, Harishankar ^a   Coulton, Jeffrey J ^b   Taylor, Stephen L ^b,c  

^a Goldman Sachs Group   (United States)

^b UNIVERSITY OF NEW SOUTH WALES   (Australia)

^c CAPITAL MARKETS CRC LIMITED   (Australia)

Author keywords

Accruals; Cash flows; Conservatism; Earnings; Losses

Indexed keywords

EID: 34548605365     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2007.00218.x     Document Type: Article

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