Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105198
Title: Accounting Conservatism, Aggregation, and Information Quality
Authors: QINTAO FAN, XIAO-JUN ZHANG
Keywords: Accounting Conservatism, Aggregation
Issue Date: 2012
Publisher: Springer
Description: This paper studies the effect of aggregation and conservatism on accounting information quality. Aggregation refers to the practice of summarizing raw data into key financial measures with a limited amount of disclosure. This process involves data compression and leads inevitably to a loss of information.
URI: http://196.189.45.87:8080/handle/123456789/105198
Appears in Collections:Accounting and Finance

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