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The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

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Author Info
Givoly, Dan
Hayn, Carla
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File URL: http://www.sciencedirect.com/science/article/B6V87-41XM8NY-3/2/7f0ec9e6b2b54c071a8662388d3862ee
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 29 (2000)
Issue (Month): 3 (June)
Pages: 287-320
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Handle: RePEc:eee:jaecon:v:29:y:2000:i:3:p:287-320

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  1. José A. C. Moreira & Peter F. Pope, 2007. "Earnings Management to Avoid Losses: a cost of debt explanation," CETE Discussion Papers 0704, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  2. José António Moreira & Peter F. Pope, 2006. "Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models," CETE Discussion Papers 0604, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
  3. Rajan, Madhav & Reichelstein, Stefan J. & Soliman, Mark T., 2006. "Conservatism, Growth, and Return on Investment," Research Papers 1956, Stanford University, Graduate School of Business. [Downloadable!]
  4. Joos, Peter & Plesko, George, 2004. "Valuing Loss Firms," Working papers 562043, Massachusetts Institute of Technology (MIT), Sloan School of Management. [Downloadable!]
  5. Joos, Peter R. & Plesko, George A., 2003. "Reporting Conservatism, Loss Reversals, and Earnings-based Valuation," Working papers 4262-02, Massachusetts Institute of Technology (MIT), Sloan School of Management. [Downloadable!]
  6. José A. C. Moreira & Peter F. Pope, 2007. "Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?," CETE Discussion Papers 0703, Universidade do Porto, Faculdade de Economia do Porto. [Downloadable!]
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