Browsing by Author "Abedin, Joynal"

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Has Financial Reporting Become More Conservative? An Update

Abedin, Joynal; Alam, Didarul; Shahid, Abdullah (School of Business, Independent University,Bangladesh, 2012-07-01)

Givoly and Hayn (2000) (GH) examine time series properties of earnings, cash flows, and accruals over a 48-year period from 1950 to 1998 and find that financial reporting has become more conservative. We replicate GH hold ...