{"title":"From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts?","authors":"Henry Laurion, Panos N. Patatoukas","doi":"10.2139/ssrn.2616573","DOIUrl":null,"url":null,"abstract":"ABSTRACT We revisit evidence that conditional conservatism aggregates up from the firm level causing corporate profit estimates in the National Income and Product Accounts (NIPA) to be more sensiti...","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"108 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"19","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"History of Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2616573","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 19
Abstract
ABSTRACT We revisit evidence that conditional conservatism aggregates up from the firm level causing corporate profit estimates in the National Income and Product Accounts (NIPA) to be more sensiti...
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