An analytical and empirical measure of the degree of conditional conservatism
Jeffrey L. Callen and Dan Segal
| Year of publication: |
2013
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|---|---|
| Authors: | Callen, Jeffrey L. ; Segal, Dan |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 28.2013, 3, p. 215-242
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| Subject: | conditional conservatism | analytical model | switching regressions | sample selectivity | Schätzung | Estimation | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009783365