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Keywords: verifiability
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Journal Articles
The Accounting Review (2018) 93 (5): 119–144.
Published: 01 September 2018
...Jonathan Black; Jeff Zeyun Chen; Marc Cussatt ABSTRACT Investors demand conditional conservatism to restrict managers' ability to opportunistically exploit unverifiable accounting estimates. The fair value estimation process is subject to verifiability concerns when market prices are unavailable...