Temporal variation and cross-sectional differences of accounting conservatism in emerging countries - Archive ouverte HAL
Article Dans Une Revue International Journal of Accounting, Auditing and Performance Evaluation Année : 2016

Temporal variation and cross-sectional differences of accounting conservatism in emerging countries

Maha Khalifa
  • Fonction : Auteur
Hakim Ben Othman
Khaled Hussainey

Dates et versions

hal-03665635 , version 1 (12-05-2022)

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Maha Khalifa, Hakim Ben Othman, Khaled Hussainey. Temporal variation and cross-sectional differences of accounting conservatism in emerging countries. International Journal of Accounting, Auditing and Performance Evaluation, 2016, 12 (1), pp.45. ⟨10.1504/IJAAPE.2016.073887⟩. ⟨hal-03665635⟩
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