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dc.contributor.authorJones, Keith L
dc.contributor.authorKrishnan, Gopal V
dc.contributor.authorPevzner, Mikhail
dc.contributor.authorSengupta, Partha
dc.date.accessioned2017-06-28T20:13:56Z
dc.date.available2017-06-28T20:13:56Z
dc.date.issued2008
dc.description.abstractWe examine whether Ball and Shivakumar (2006) and Basu (1997) models of conservatism identify fraud firms as anti-conservative. We show that both models do so to some extent, but Ball and Shivakumar model results are stronger. We further show that these results are driven by firms committing largest frauds as a percentage of firms' assets. Our results are important to academics who use conservatism measures in their studies, and to policy makers who seek to assess usefulness of conservatism to capital markets.en_US
dc.description.urihttp://www.ibrarian.net/navon/paper/Accounting_Conservatism_in_Fraud_Firms__An_Empiri.pdf?paperid=13326009en_US
dc.format.extent28 pagesen_US
dc.genrejournal articlesen_US
dc.identifierdoi:10.13016/M2000006J
dc.identifier.citationK Jones, G Krishnan, M Pevzner, P Sengupta. (2008). Accounting conservatism in fraud firms: An empirical investigation. Working paper.en_US
dc.identifier.uri10.2139/ssrn.1267269
dc.identifier.urihttp://hdl.handle.net/11603/4272
dc.language.isoen_USen_US
dc.relation.isAvailableAtUniversity of Baltimore
dc.subjectConservatismen_US
dc.subjectBasu Modelen_US
dc.subjectBall and Shivakumar Modelen_US
dc.subjectFrauden_US
dc.titleAccounting Conservatism in Fraud Firms: An Empirical Investigationen_US
dc.typeTexten_US


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