Open AccessEstimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism
Author(s) -
Mozaffar Khan,
Ross L. Watts
Publication year - 2009
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.967348
Subject(s) - measure (data warehouse) , conservatism , econometrics , accounting , estimation , economics , business , computer science , political science , data mining , management , politics , law
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