1-1 of 1
Keywords: unconditional conservatism
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons (2014) 28 (2): 233–260.
Published: 01 June 2014
... the incremental effects of conditional and unconditional conservatism, we document that the pricing multiple on earnings for conditionally conservative earnings is smaller than the pricing multiple associated with unconditionally conservative earnings. The effect of conditional conservatism on the pricing...