Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.

We collect and process your personal information for the following purposes: Authentication, Preferences, Acknowledgement and Statistics. To learn more, please read our privacy policy.