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...
| Format: | Article |
|---|---|
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2014-02-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_638_131f906ef0ba8f7d6e706d118aaabff0.pdf |