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Conservatism, Analyst Ability, and Forecast Error: Evidence on Financial Statement Users' Ability to Account for Conservatism

Henock Louis, Thomas Z. Lys, Amy X. Sun
Year2007
VenueSSRN Electronic Journal
Typepreprint
Citations24
DOI10.2139/ssrn.1031981
OpenAlexW1894164771

Topics

Auditing, Earnings Management, GovernanceConservatismEarningsEconometricsEconomicsPsychology