Chan, Ann L.-C.; Lin, Stephen W.J.; Strong, Norman - In: Managerial Finance 35 (2009) March, pp. 325-345
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting conservatism: ex ante (balance sheet or unconditional) conservatism and ex post (earnings or conditional) conservatism. It is argued that the two dimensions of conservatism...
