The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism
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Overview
author list (cited authors)
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Srivastava, A., & Tse, S. Y.
complete list of authors
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Srivastava, Anup||Tse, Senyo Y
publication date
Research
keywords
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Accounting Conservatism
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Accounting Standard-setting
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Accruals
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Accruals Quality
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Agency Costs
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Asymmetric Recognition
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Cointegration
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Compensation
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Conservatism
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Conservatism Measure
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Contracting
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Financial Reporting
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Quality Of Earnings
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Stock Options
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Trend In Conservatism