Kwon, Sung; Yin, Qin; Han, Jongsoo - In: Review of Quantitative Finance and Accounting 27 (2006) 2, pp. 143-173
This paper examines systematic differences in the level of accounting conservatism between high-tech and low-tech firms. Relying on the recent development in theoretical models and empirical measures of conservatism, we investigate conservative accounting practices and earnings management...