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- W2004608723 abstract "Beaver and Ryan (Beaver, W. H., Ryan S. G. (2005). Review of Accounting Studies 10: (2/3)) algebraically model, simulate and graph the effects of various factors on the nonlinear earnings-return relation induced by conditional conservatism. Their analysis clarifies how conditional and unconditional conservatism are inter-related. I discuss why unconditional and conditional conservatism are more than mere substitutes, and provide evidence from the historical record. I then highlight a few areas for future modeling, before moving on to discuss potential empirical tests of their predicted relations. I identify some research questions and opportunities for future investigation." @default.
- W2004608723 created "2016-06-24" @default.
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- W2004608723 date "2005-01-01" @default.
- W2004608723 modified "2023-09-26" @default.
- W2004608723 title "Discussion of 'Conditional and Unconditional Conservatism: Concepts and Modeling'" @default.
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