A Note on the Time Series Measure of Conservatism
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- Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
More about this item
KeywordsTimely loss recognition; Asymmetric persistence; Conservatism;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2010-12-04 (All new papers)
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