On estimating conditional conservatism
Year of publication: |
2013
|
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Authors: | Ball, Ray ; Kothari, S. P. ; Nikolaev, Valeri V. |
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. 88.2013, 3, p. 755-787
|
Subject: | conditional conservatism | asymmetric timeliness | anomalies |
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