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Measuring Reporting Conservatism

Dan Givoly, Carla Hayn, Ashok Natarajan
Year2007
VenueThe Accounting Review
Typearticle
Citations571
DOI10.2308/accr.2007.82.1.65
OpenAlexW3125487088

Topics

Auditing, Earnings Management, GovernanceConservatismMeasure (data warehouse)Reliability (semiconductor)Control (management)Econometrics