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Keywords: Conditional conservatism
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Journal Articles
Journal:
Journal of Facilities Management
Journal of Facilities Management (2021) 19 (5): 612–631.
Published: 26 February 2021
... between market values and book values will reach the lowest point upon the availability of the above-said evidence and reflection of value increase in book value. Conditional conservatism depends on the news, which is also called retrospective and asymmetric profit time. This type of conservatism...
