Unconditional Accounting Conservatism and Real Earnings Management
نویسندگان
چکیده
منابع مشابه
Accounting Conservatism and Real Options
I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second investment (staged investment) ...
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ژورنال
عنوان ژورنال: International Journal of Financial Research
سال: 2018
ISSN: 1923-4031,1923-4023
DOI: 10.5430/ijfr.v9n2p203