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Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
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Accounting Rule Reform and Conditional Conservatism
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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
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Commemorating the 25th volume of the Journal of accounting and economics
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Systematic "abnormal" returns after quarterly earnings announcements
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Conservatism in accounting part I: explanations and implications
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