Estimation and empirical properties of a firm-year measure of accounting conservatism

Journal of Accounting and Economics

Volumn 48, Issue 2-3, 2009, Pages 132-150

  Khan, Mozaffar ^a   Watts, Ross L ^a  

^a MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

Asymmetric timeliness; Conservatism; Firm year measure; Information asymmetry; Litigation

Indexed keywords

EID: 70350375270     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2009.08.002     Document Type: Article

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