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CA/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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