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Keywords: income conservatism
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Journal Articles
Accounting Horizons (2011) 25 (2): 285–314.
Published: 01 June 2011
...Uday Chandra SYNOPSIS I investigate the extent and nature of income conservatism in the financial statement numbers of firms in the U.S. technology sector. Technology firms are predicted to have greater income conservatism than other U.S. firms because they are subject to both higher shareholder...