Open AccessConditional Conservatism of Aggregate Accounting Earnings
Author(s) -
Dongkuk Lim,
Kenneth Zheng
Publication year - 2014
Publication title -
accounting and finance research
Language(s) - Uncategorized
Resource type - Journals
eISSN - 1927-5994
pISSN - 1927-5986
DOI - 10.5430/afr.v3n4p115
Subject(s) - econometrics , proxy (statistics) , economics , earnings , earnings response coefficient , conservatism , aggregate (composite) , regression analysis , regression , statistics , accounting , mathematics , materials science , politics , political science , law , composite material