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The Relationship between Information Asymmetry and Conservatism

Mohsen Khoshtinat; Fereshteh Yoosefi

Volume 5, Issue 20 , January 2008, , Pages 37-59

Abstract
  This paper studies the relationship between information asymmetry and accounting conservatism in financial statements. Information  asymmetry   between   informed   and  uninformed equity  investors  creates  an  agency  cost  that ...  Read More