More evidence of bias in the differential timeliness measure of conditional conservatism
Year of publication: |
2011
|
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Authors: | Patatoukas, Panos N. ; Thomas, Jacob K. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 86.2011, 5, p. 1765-1793
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Subject: | Systematischer Fehler | Bias | Konservatismus | Conservatism | Messung | Measurement |
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