We are very grateful to the anonymous reviewer for many constructive suggestions, and also to the editor, Ray Ball, for his helpful insights.
Conditional Earnings Conservatism and Corporate Refocusing Activities
Article first published online: 27 APR 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 4, pages 1041–1082, September 2011
How to Cite
MAK, C. Y., STRONG, N. and WALKER, M. (2011), Conditional Earnings Conservatism and Corporate Refocusing Activities. Journal of Accounting Research, 49: 1041–1082. doi: 10.1111/j.1475-679X.2011.00414.x
- Issue published online: 18 JUL 2011
- Article first published online: 27 APR 2011
- Accepted manuscript online: 3 MAR 2011 04:59PM EST
- Received 10 April 2006; accepted 15 February 2011
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