Publicly traded versus privately held: Implications for conditional conservatism in bank accounting

Review of Accounting Studies

Volumn 14, Issue 1, 2009, Pages 88-122

  Craig Nichols, D ^a   Wahlen, James M ^b   Wieland, Matthew M ^c  

^a SAS Institute Inc   (United States)

^b INDIANA UNIVERSITY   (United States)

^c UNIVERSITY OF GEORGIA   (United States)

Author keywords

Agency costs; Asymmetric timeliness; Conservatism; Control; Private and public banks

Indexed keywords

EID: 58149513121     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-008-9082-3     Document Type: Article

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