Accepted by Jeffrey Callen. The paper has benefited from comments from Jeffrey Callen (editor), two anonymous reviewers, Ashiq Ali, Eli Amir, Phil Berger, Hemang Desai, Dan Givoly, Umit Gurun, Douglas Hanna, Mozaffar Khan, Sugata Roychowdhury, Lakshmanan Shivakumar, Douglas Skinner, Gregory Sommers, Eli Talmor, Ane Tamayo, Florin Vasvari, Ram Venkataraman, and Sunny Yang; workshop participants at London Business School, Southern Methodist University, and University of Texas at Dallas; and participants at the 2009 AAA Annual Meeting in New York, the 2009 London Business School Accounting Symposium, and the 19th Annual FEA Conference at the University of Texas at Austin.
Value of Cash Holdings and Accounting Conservatism*
Article first published online: 30 APR 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 29, Issue 4, pages 1249–1271, Winter 2012 (December)
How to Cite
Louis, H., Sun, A. X. and Urcan, O. (2012), Value of Cash Holdings and Accounting Conservatism. Contemporary Accounting Research, 29: 1249–1271. doi: 10.1111/j.1911-3846.2011.01149.x
- Issue published online: 17 DEC 2012
- Article first published online: 30 APR 2012
- Accepted manuscript online: 25 OCT 2011 11:05AM EST
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