Identifying Conditional Conservatism in the Presence of Risky Debt and Mixed Attribute Accounting
نویسندگان
چکیده
Seminars for useful comments. *** The main portions of the paper that have not yet been performed and/or written up are: (1) the empirical results related to return volatility and credit ratings have been performed (and are entirely consistent with those presented) but not yet written up; and (2) some statistical tests have not been performed and all statistical tests do not incorporate the usual adjustments for clustering and heteroskedasticity.
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