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Rising Conservatism: Implications for Financial Analysis

Dan Givoly, Carla Hayn
Year2002
VenueFinancial Analysts Journal
Typearticle
Citations89
DOI10.2469/faj.v58.n1.2510
OpenAlexW2076963910

Topics

Auditing, Earnings Management, GovernanceConservatismEarningsAccrualProfitability indexCash flow