On the conditional conservatism measure: A robust estimation approach
Author:
Affiliation:
1. Baruch College, The City University of New York (CUNY)
2. Hong Kong Polytechnic University
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/jbfa.12301/fullpdf
Reference26 articles.
1. On estimating conditional conservatism;Ball;The Accounting Review,2013
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3. The effects of cross-sectional scale differences on regression results in empirical accounting research;Barth;Contemporary Accounting Research,1996
4. Agnostic fundamental analysis works;Bartram;Journal of Financial Economics,2017
5. The conservatism principle and the asymmetric timeliness of earnings;Basu;Journal of Accounting and Economics,1997
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