On the Time Series Measure of Conservatism: A Threshold Autoregressive Model

Frank Westermann (Universitat Osnabruck)

Riccardo Faini CEIS Seminars

Riccardo Faini CEIS Seminars
When

Friday, February 11, 2011 h. 12:00-14:00

Where
Aula D - Sala del Consiglio
Description

In this paper we try to develop a new measure of conservatism in accounting data. In a parallel policy paper, we address the question whether firms reporting according to international standards have been more conservative than firms reporting according to the German law ("Handelsgesetzbuch")

 

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