Conservative Pricing
This paper analyzes the relationship between revision to returns and earning news, and the relationship between revision to returns and prior adjustments, based on Vuolteenaho model, asymmetric properties of conservative accounting and the existence of non-accounting sources of information. Based on...
Saved in:
| Format: | article |
|---|---|
| Language: | FA |
| Published: |
Shahid Bahonar University of Kerman
2014
|
| Subjects: | |
| Online Access: | https://doaj.org/article/67c8b13f9b064cebace0b37afa514413 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|