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Keywords: unconditional conservatism
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Journal Articles
Accounting Horizons (2014) 28 (2): 233–260.
Published: 01 June 2014
... Classifications: M41; C23; D21; G38; N20 Corresponding author: Lucy Huajing Chen Email: lucy.chen@villanova.edu accounting conservatism conditional conservatism unconditional conservatism earnings persistence pricing multiples In his seminal paper, Basu (1997) argues that conservative...