Conditional conservatism and cost of capital

Review of Accounting Studies

Volumn 16, Issue 2, 2011, Pages 247-271

  Lara, Juan Manuel García ^a   Osma, Beatriz García ^b   Penalva, Fernando ^c  

^a DEPARTMENT OF BUSINESS ADMINISTRATION   (Spain)

^b UNIVERSIDAD AUTÓNOMA DE MADRID   (Spain)

^c IESE BUSINESS SCHOOL   (Spain)

Author keywords

Asymmetric reporting; Conditional conservatism; Cost of capital; Information precision; Uncertainty

Indexed keywords

EID: 79955928587     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-010-9133-4     Document Type: Article

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