Accounting conservatism, earnings persistence, and pricing multiples on earnings
Year of publication: |
2014
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Authors: | Chen, Lucy Huajing ; Folsom, David M. ; Paek, Wonsun ; Sami, Heibatollah |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 2, p. 233-260
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Subject: | accounting conservatism | conditional conservatism | unconditional conservatism | earnings persistence | pricing multiples | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Gewinnermittlung | Profit determination | Gewinn | Profit |
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