Aggregation bias in estimates of conditional conservatism: Theory and evidence

  1. Cano-Rodríguez, M.
  2. Nunez-Nickel, M.
Journal:
Journal of Business Finance and Accounting

ISSN: 1468-5957 0306-686X

Year of publication: 2015

Volume: 42

Issue: 1-2

Pages: 51-78

Type: Article

DOI: 10.1111/JBFA.12099 GOOGLE SCHOLAR