Conditional and Unconditional Conservatism Following a Financial Reporting Failure: An Empirical Study
The quality of financial reporting has come under increased scrutiny in recent years because of high-profile financial reporting failures, such as Enron and WorldCom, and the significant increase in the number of financial restatements. While most of the attention following these financial reporting...
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Format: | Others |
Language: | English English |
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Florida State University
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Online Access: | http://purl.flvc.org/fsu/fd/FSU_migr_etd-3316 |