The effect of differential accounting conservatism on the “over-valuation” of high-tech firms relative to low-tech firms

Author： Kwon Sung Yin Qin Han Jongsoo

Publisher： Springer Publishing Company

ISSN： 0924-865X

Source： Review of Quantitative Finance and Accounting, Vol.27, Iss.2, 2006-09, pp. : 143-173

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