International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing

Author： Gassen Joachim   Fulbier Rolf Uwe   Sellhorn Thorsten  

Publisher： Routledge Ltd

ISSN： 1468-4497

Source： European Accounting Review, Vol.15, Iss.4, 2006-12, pp. : 527-564

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