Estimating and validating a firm-year-specific measure of conservatism: Australian evidence

Blackwell Publishing
Publication Type:
Journal Article
Accounting And Finance, 2008, 48 (4), pp. 673 - 695
Issue Date:
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We provide new evidence on the asymmetric timeliness with which economic gains and losses are recognized in Australian financial reporting (i.e. conservatism), as well as some of the factors associated with variation in conservatism. We first derive, and
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