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Keywords: Dirty-surplus
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Journal Articles
Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism
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Journal of Applied Accounting Research (2014) 15 (1): 2–21.
Published: 06 May 2014
... 2014 Clean-surplus Conservatism Dirty-surplus Permanent differences Reversing differences Under the clean surplus relation (CSR), the sum of annual earnings equals total earnings over the life of the firm (Ohlson, 1995). This final convergence principle holds regardless...
