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Identifying conditional conservatism in financial accounting data : theory and evidence
Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216
Persistent link: https://www.econbiz.de/10011741570
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Placebo tests of conditional conservatism
Patatoukas, Panos N.; Thomas, Jacob K. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 625-648
Persistent link: https://www.econbiz.de/10011458987
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Identifying the roles of accounting accruals in corporate financial reporting
Dutta, Sunil; Patatoukas, Panos N.; Wang, Annika Yu - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 1, pp. 133-159
Persistent link: https://www.econbiz.de/10014584590