Placebo tests of conditional conservatism

Panos N. Patatoukas (University of California, Berkeley), Jacob K. Thomas (Yale University)

Year of publication:	March 2016
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. 91.2016, 2, p. 625-648
Subject:	conditional conservatism \| asymmetric timeliness \| differential timeliness \| placebo tests

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