Why are losses less persistent than profits? : curtailments vs. conservatism
Year of publication: |
February 2018
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Authors: | Lawrence, Alastair ; Sloan, Richard G. ; Sun, Estelle |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 64.2018, 2, p. 673-694
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Subject: | conservatism | conditional conservatism | loss persistence | abandonment option | curtailment | asset impairment | Gewinn | Profit | Verlust | Loss | Konservatismus | Conservatism | Theorie | Theory |
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