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Wilfrid Laurier University School of Business & Economics
October 31, 2014
 
 
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CPA/Laurier Centre for the Advancement of Accounting Research and Education

An Analytical and Empirical Measure of the Degree of Conditional Conservatism


Jeffrey L. Callen and Dan Segal

published: 2009 | Research publication | Accounting

This study develops a model-based measure of the degree of conditional con-
servatism at the …firm-year level and uses this metric to empirically test Watts
(2003a,b) conjecture regarding the determinants of conditional conservatism.

Download: PDF (324k)    Callen_Segal.pdf

revised Nov 5/09

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