Does accounting conservatism measure what it is required to measure? : an empirical study of construct validity perspective
Saif-Ur-Rehman Khan (College of Business, University of Modern Sciences, Dubai, United Arab Emirates), Azlan Ali (Business School, Universiti Kuala Lumpur, Malaysia), Misbah Sadiq (Faculty of Management (FM), Skudai, Johor, Malaysia)
| Year of publication: |
2015
|
|---|---|
| Authors: | Saif-Ur-Rehman, Khan ; Azlan Ali ; Misbah Sadiq |
| Published in: |
Afro-Asian Journal of Finance and Accounting : AAJFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-6447, ZDB-ID 2416800-2. - Vol. 5.2015, 1, p. 70-98
|
| Subject: | accounting conservatism | conservatism proxies | construct validity | Malaysian corporate sector | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Messung | Measurement | Malaysia | Performance-Messung | Performance measurement |
| 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/10011529593