articleJournal of Accounting and EconomicsSep 17, 2009Closed access

Estimation and empirical properties of a firm-year measure of accounting conservatism

MKMozaffar KhanRLRoss L. Watts

Massachusetts Institute of Technology

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Abstract

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1,318
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76.77
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100%
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42
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Authors

2

Topics & keywords

Topics
Keywords
  • Conservatism
  • Earnings
  • Econometrics
  • Measure (data warehouse)
  • Economics
  • Information asymmetry
  • Metric (unit)
  • Empirical research
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