Search Results - subject:"conservatism proxies"

Does accounting conservatism measure what it is required to measure? An empirical study of construct validity perspective

Khan, Saif-Ur-Rehman; Ali, Azlan; Sadiq, Misbah - In: Afro-Asian Journal of Finance and Accounting 5 (2015) 1, pp. 70-98

conservatism proxies, but there remain considerable differences of opinion regarding their ability to accurately measure the degree … 2011. Findings indicate that three of the seven conservatism proxies exhibit higher degrees of construct validity. This in …

Persistent link: https://www.econbiz.de/10011207808

Does accounting conservatism measure what it is required to measure? : an empirical study of construct validity perspective

Saif-Ur-Rehman, Khan; Azlan Ali; Misbah Sadiq - In: Afro-Asian Journal of Finance and Accounting : AAJFA 5 (2015) 1, pp. 70-98

Persistent link: https://www.econbiz.de/10011529593