Sebastian Brauer

Institute of Empirical Economic Research, University of Osnabrueck

Osnabrueck, D-49069

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Scholarly Papers (1)

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A Note on the Time Series Measure of Conservatism

CESifo Working Paper Series No. 2968
Number of pages: 28 Posted: 23 Mar 2010
Sebastian Brauer and Frank Westermann
Institute of Empirical Economic Research, University of Osnabrueck and University of Osnabrueck - Department of Economics
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Abstract:

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timely loss recognition, asymmetric persistence, conservatism