Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan.
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| Title: | Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan. |
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| Authors: | Yamashita, Tomoaki1 (AUTHOR) tyama@fpu.ac.jp, Fujiyama, Keishi2 (AUTHOR) |
| Source: | Asia-Pacific Journal of Accounting & Economics. Feb2026, Vol. 33 Issue 1, p75-108. 34p. |
| Database: | Business Source Ultimate |
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