Titlebook: Conditional and Unconditional Conservatism; Implications for Acc Julia Nasev Book 2009 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH,

偏差

書目名稱Conditional and Unconditional Conservatism影響因子(影響力)




書目名稱Conditional and Unconditional Conservatism影響因子(影響力)學科排名




書目名稱Conditional and Unconditional Conservatism網(wǎng)絡公開度




書目名稱Conditional and Unconditional Conservatism網(wǎng)絡公開度學科排名




書目名稱Conditional and Unconditional Conservatism被引頻次




書目名稱Conditional and Unconditional Conservatism被引頻次學科排名




書目名稱Conditional and Unconditional Conservatism年度引用




書目名稱Conditional and Unconditional Conservatism年度引用學科排名




書目名稱Conditional and Unconditional Conservatism讀者反饋




書目名稱Conditional and Unconditional Conservatism讀者反饋學科排名

冷峻

arboretum

ARIA

OPINE

https://doi.org/10.1007/978-3-8349-8458-6Accounting; Conservatism; Cost Stickiness; Equity Valuation; Linear Information Model; RM; Residual Income

公司

978-3-8349-2122-2Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009

公司

https://doi.org/10.1007/11790105omenon. More recent academic research broadly follows one of three directions: The first stream of research aims at assessing the impact of conservative reporting standards on real economic decisions, e.g., its role in contracting. It addresses the basic question of whether more or less conservatism

賄賂

Corrado Priami,Xiaohua Hu,Tsau Young Linth respect to predicting equity values, linear information models (LIMs), such as the Ohlson (1995) model, have been outshone by models implemented in perfect foresight settings or ex-ante approaches based on analyst forecasts. The major challenge has been attempting to tackle the large negative bia

meditation

Lecture Notes in Computer Sciencerature. Since financial reporting standards require a higher verification for the recognition of good compared to bad news, Basu (1997) argues that earnings will reflect bad news faster than good news. He assumes that if markets are efficient unlike earnings, returns will reflect good and bad news e

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