Aggregation bias in estimates of conditional conservatism : theory and evidence
Manuel Cano-Rodríguez and Manuel Núñez-Nickel
| Year of publication: |
January-February 2015
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|---|---|
| Authors: | Cano-Rodríguez, Manuel ; Núñez-Nickel, Manuel |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 1/2, p. 51-78
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| Subject: | accounting conservatism | conditional conservatism | returns-earnings relationship | aggregation effect | Aggregation | Konservatismus | Conservatism | Theorie | Theory | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12099 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011525581