Discussing Aggregation Bias in Estimates of Conditional Conservatism using Ball, Kothari and Nikolayev Model
This study investigates the influence of the aggregation biases in the estimates of the Ball, Kothari and Nikolaev model (2013). In this regard we investigate the effects of two Aggregation biases: omitted-variable bias and truncated-sample bias. This study is done among firms that are listed in Teh...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2017-05-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_61840_34926730ec171316a9da9ba789af79dd.pdf |