FINANCIAL STATEMENT ANALYSIS - Rising Conservatism: Implications for Financial Analysis - Reporting conservatism has been rising since the 1980s, and adjusting company ratios for this rise may improve investment strategies.
| Year of publication: |
2002
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|---|---|
| Authors: | Givoly, Dan ; Hayn, Carla |
| Published in: |
Financial analysts' journal : FAJ. - Charlottesville, Va : CFA Institute, ISSN 0015-198X, ZDB-ID 2194090. - Vol. 58.2002, 1, p. 56-74
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