This study investigates the level of accounting conservatism of a sample of cross-listed firms, American Depository Receipts (ADRs), during the pre-and post-Sarbanes Oxley (SOX) periods. After examining two proxies for accounting conservatism, . The conservatism principle and the asymmetric timeline
The pricing of conservative accounting and the measurement of conservatism at the firm-year level
β Scribed by Jeffrey L. Callen; Dan Segal; Ole-Kristian Hope
- Publisher
- Springer US
- Year
- 2009
- Tongue
- English
- Weight
- 403 KB
- Volume
- 15
- Category
- Article
- ISSN
- 1380-6653
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