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Keywords: Conservatism
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Journal Articles
Journal of Risk Finance (2016) 17 (5): 545–561.
Published: 21 November 2016
...Kerstin Lopatta; Felix Canitz; Christian Fieberg Purpose García Lara et al. (2011) argue that there is a conservatism-related priced risk factor in US stock returns. To put this to the test, the authors aim to analyze whether the conditional conservatism effect comes from the loading...

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