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Is the decline in the value relevance of accounting driven by increased conservatism?

Sudhakar Balachandran1; Partha S. Mohanram2

1 Columbia University · 2 University of Toronto

Review of Accounting Studies 2011
DOI
10.1007/s11142-010-9137-0
Volume
16 (2)
Pages
272-301
Language
en
Export
BibTeX
Sources
semanticscholar openalex crossref