The economic consequences of discrete recognition and continuous measurement
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DOI: 10.1016/j.jacceco.2019.101250
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- Glover, Jonathan & Xue, Hao, 2023. "Accounting conservatism and relational contracting," Journal of Accounting and Economics, Elsevier, vol. 76(1).
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More about this item
Keywords
Accounting standards; Evidence management; Recognition; Measurement; Disclosure; Fair value;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
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