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| Author: | Ohlson, J. Lent, L. van |
| Title: | Introduction to the special section on conservatism in accounting |
| Journal: | European Accounting Review
2006 : VOL. 15:4, p. 507-509 |
| Index terms: | accounting |
| Language: | eng |
| Abstract: | This is an introductory for this issue's Special section on conservatism in accounting: "Identifying Conditional Conservatism" by S.G. Ryan, p. 511-525 ; "International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing" by J. Gassen (et al.), p. 527-564 ; "Capitalization of Costs and Expected Earnings Growth" by K.K. Yee, p. 565-583 ; "Some Informational Aspects of Conservatism" by A. Beja (et al.), p. 585-604 ; "Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study" by W.D. Brown JR. (et al.), p. 605-626 ; "The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings" by V. O'Connell, p. 627-649. |
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