articleReview of Accounting StudiesJul 5, 2005Closed access

Conditional and Unconditional Conservatism:Concepts and Modeling

WHWilliam H. BeaverSGStephen G. Ryan

Stanford University · New York University

Indexed incrossref

Abstract

No abstract available for this paper.

Citation impact

745
total citations
FWCI
53.36
Percentile
100%
References
43
Citations per year

Authors

2

Topics & keywords

Topics
Keywords
  • Conservatism
  • Earnings
  • Economics
  • Corporate finance
  • Value (mathematics)
  • Public finance
  • Econometrics
  • Financial economics
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