Issue 2/2011
Content (7 Articles)
Conditional conservatism and cost of capital
Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva
Is the decline in the value relevance of accounting driven by increased conservatism?
Sudhakar Balachandran, Partha Mohanram
Conditional versus unconditional persistence of RNOA components: implications for valuation
Eli Amir, Itay Kama, Joshua Livnat
Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock
William Moser, Kaye Newberry, Andy Puckett