Yuner, Pan; Georgakopoulos, Georgios; Vasileiou, … - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 35-56
conservatism, estimated by market-based and accrual-based measures, before and during the financial crisis. The percentage of …-based conservatism. This relationship is weaker for the period during the financial crisis compared to the period before the crisis. The … crisis than before the crisis, which implies that the financial crisis can be considered as an important element that leads …