The pricing of conservative accounting and the measurement of conservatism at the firm-year level

Review of Accounting Studies

Volumn 15, Issue 1, 2010, Pages 145-178

  Callen, Jeffrey L ^a   Segal, Dan ^a,b   Hope, Ole Kristian ^a  

^a UNIVERSITY OF TORONTO   (Canada)

^b INTERDISCIPLINARY CENTER HERZLIYA   (Israel)

Author keywords

Conservatism ratio; Conservatism special items; Linearity; Return decomposition

Indexed keywords

EID: 76649095125     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-009-9087-6     Document Type: Article

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