Understanding discretion in conservatism : an alternative viewpoint

Sugata Roychowdhury; Xiumin Martin

Year of publication:	2013
Authors:	Roychowdhury, Sugata ; Martin, Xiumin
Published in:	Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 56.2013, 2/3, S1, p. 134-146
Subject:	Conservatism \| Discretionary conservatism \| Non-discretionary conservatism \| Normal conservatism \| GAAP \| Konservatismus \| Bilanzpolitik \| Accounting policy \| Bilanzierungsgrundsätze \| Accounting standards \| Geldpolitik \| Monetary policy \| Regelbindung versus Diskretion \| Rules versus discretion \| Theorie \| Theory

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