A measurement approach to conservatism and earnings management

Journal of Accounting and Economics

Volumn 55, Issue 2-3, 2013, Pages 251-268

  Gao, Pingyang ^a  

^a UNIVERSITY OF CHICAGO   (United States)

Author keywords

Conservatism; Debt contract; Earnings management; Relevance; Reliability; Verifiability

Indexed keywords

EID: 84875911245     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2012.10.001     Document Type: Article

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