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The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure
Working Papers
Overview
Classification
Overview
authors
GARCIA OSMA, BEATRIZ
GUILLAMON SAORIN, ENCARNACION
MERCADO, FACUNDO
publisher
ELSEVIER
publication date
2022
series title
SSRN
Digital Object Identifier (DOI)
https://doi.org/10.2139/ssrn.4016505
series number
4016505
Classification
subjects
Business
Economics
keywords
conditional conservatism; voluntary disclosure; confirmatory role; credibility