The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components

Author: Hsu Audrey   O'Hanlon John   Peasnell Ken  

Publisher: Routledge Ltd

ISSN: 1468-4497

Source: European Accounting Review, Vol.21, Iss.1, 2012-05, pp. : 87-113

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Abstract