Identifying accounting conservatism in the presence of skewness
Year of publication: |
2024
|
---|---|
Authors: | Jarva, Henry ; Lof, Matthijs |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 62.2024, 2, p. 553-577
|
Subject: | Asymmetric timeliness | Conditional conservatism | Piecewise linear regression | Skewness | Konservatismus | Conservatism | Asymmetrische Information | Asymmetric information | Bilanzpolitik | Accounting policy | Statistische Verteilung | Statistical distribution | Schätztheorie | Estimation theory | Regressionsanalyse | Regression analysis |
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