Non-discretionary conservatism: evidence and implications

Journal

Journal of Accounting and Economics

Subject

Accounting

Publishing details

Journal of Accounting and Economics 2013 Vol 56:2-3 p 112-133

Authors / Editors

Lawrence A; Sloan R; Sun Y

Biographies

Lawrence A

Publication Year

2013

Keywords

Non-discretionary conservatism; Conditional conservatism; Book-to-market; Asset impairment