Keywords: Conditional conservatism
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Journal Articles
China Accounting and Finance Review (2023) 25 (1): 23–53.
Published: 03 August 2022
... conservatism among bankrupt and non-bankrupt firms. Design/methodology/approach The study employs a sample of US firms to investigate conditional conservatism in firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms. The study also uses switching regression...

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