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Conditional and Unconditional Conservatism:Concepts and Modeling

2005742 citationsJournal Article

Authors

William H. Beaver · Stanford University

Stephen G. Ryan · New York University

Topics & Keywords

Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Markets and Investment Strategies

Publication Details

Published in: Review of Accounting Studies

Volume 10, Issue 2-3, pp. 269-309

DOI: 10.1007/s11142-005-1532-6

Field-Weighted Citation Impact: 53.77

Conditional and Unconditional Conservatism:Concepts and Modeling | Researchclopedia