Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105198
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dc.contributor.authorQINTAO FAN, XIAO-JUN ZHANG-
dc.date.accessioned2020-02-10T06:22:34Z-
dc.date.accessioned2020-05-15T23:01:46Z-
dc.date.available2020-02-10T06:22:34Z-
dc.date.available2020-05-15T23:01:46Z-
dc.date.issued2012-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105198-
dc.descriptionThis 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.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherSpringer-
dc.subjectAccounting Conservatism, Aggregationen_US
dc.titleAccounting Conservatism, Aggregation, and Information Qualityen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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