Dhaliwal et al., 2014 - Google Patents

Product market competition and conditional conservatism

Dhaliwal et al., 2014

Document ID
13094914442821620797
Author
Dhaliwal D
Huang S
Khurana I
Pereira R
Publication year
Publication venue
Review of Accounting Studies

External Links

Snippet

Based on pooled cross-sectional analysis, we find a robust positive relation between product market competition and conditional accounting conservatism. We also find evidence of an inter-temporal increase in conditional conservatism following industry deregulation …
Continue reading at link.springer.com (other versions)

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