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Keywords: accounting conservatism
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Journal Articles
Accounting Horizons (2013) 27 (2): 319–346.
Published: 01 June 2013
... Institute, Rochester Institute of Technology, Fordham University, and the 2010 American Accounting Association Annual Meeting for their helpful comments. Corresponding author: Qiang Wu Email: [email protected] 6 2012 9 2012 2013 accounting conservatism shareholder value financial...