Identifying Accounting Conservatism – A Literature Review
نویسندگان
چکیده
منابع مشابه
Accounting Conservatism and Real Options
I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second investment (staged investment) ...
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This is a PDF file of a manuscript that has been accepted for publication in an American Accounting Association journal. It is the final version that was uploaded and approved by the author(s). While the paper has been through the usual rigorous peer review process for AAA journals, it has not been copyedited, nor have the graphics and tables been modified for final publication. Also note that ...
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ژورنال
عنوان ژورنال: Procedia Economics and Finance
سال: 2015
ISSN: 2212-5671
DOI: 10.1016/s2212-5671(15)01576-2