Get access

Discussion of Economic Determinants of Conditional Conservatism

Authors

  • William Rees

    Corresponding author
    1. The author is from the University of Edinburgh Business School. He would like to thank Igor Goncharov and Joachim Gassen for their comments on an earlier draft of this discussion. He would also like to express his thanks to Juan Manuel García Lara, Beatriz García Osma and Fernando Penalva for making their data set available. This has made the present author's task more interesting and is a tribute to their openness and commitment to academic debate.
    Search for more papers by this author

* Address for correspondence: William Rees, Professor of Financial Analysis, University of Edinburgh Business School, 50 George Square, Edinburgh EH8 9JY, UK.
e-mail: bill.rees@ed.ac.uk

Ancillary