Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study

By Brown William   He Haihong   Teitel Karen  

European Accounting Review, Vol. 15, Iss. 4, 2006-12 ,pp. : 605-626

Routledge Ltd

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

By Balachandran Sudhakar  

Review of Accounting Studies, Vol. 16, Iss. 2, 2011-06 ,pp. : 272-301

Springer Publishing Company

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

By Hsu Audrey   O'Hanlon John   Peasnell Ken  

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

Routledge Ltd

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The Value-Relevance of Uk Dirty Surplus Accounting Flows

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British Accounting Review, Vol. 31, Iss. 4, 1999-12 ,pp. : 459-482

Academic Press

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Does the effect of conservatism on value relevance of earnings vary according to the growth opportunities? Case of the Tunisian firms

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International Journal of Technology, Policy and Management, Vol. 11, Iss. 1, 2011-05 ,pp. : 11-33

Inderscience Publishers

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