Is the decline in the value relevance of accounting driven by increased conservatism?

Review of Accounting Studies

Volumn 16, Issue 2, 2011, Pages 272-301

  Balachandran, Sudhakar ^a   Mohanram, Partha ^b  

^a Columbia Business School ^*  (United States)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

Book value; Conservatism; Value relevance

Indexed keywords

EID: 79955930096     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-010-9137-0     Document Type: Article

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