Accounting Conservatism, Aggregation, and Information Quality

Authors


  • Accepted by Gordon Richardson. We are grateful to two anonymous referees and the editor for valuable comments. We also wish to thank Gary Biddle, Qi Chen, Sunil Dutta, Jennifer Francis, Edward Riedl, Jim Wahlen, Yun Zhang, and participants at the 2005 UNC-Duke Fall Camp and the 2006 HKUST Summer Camp for comments and suggestions.

Ancillary