Accounting conservatism, corporate diversification and firm value

Wu, Y.-H. orcid.org/0000-0003-2623-1766, Tsao, S.-M. and Lin, C.-H. (2025) Accounting conservatism, corporate diversification and firm value. Review of Quantitative Finance and Accounting, 64. pp. 371-415. ISSN 0924-865X

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Item Type: Article
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© The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2024. This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use (https://www.springernature.com/gp/open-research/policies/accepted-manuscript-terms), but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: https://doi.org/10.1007/s11156-024-01308-x.

Keywords: Accounting conservatism, Corporate diversifcation, Firm value, Agency cost, Information asymmetry
Dates:
  • Published: January 2025
  • Published (online): 17 June 2024
  • Accepted: 29 May 2024
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 04 Jun 2024 09:54
Last Modified: 12 Mar 2025 11:03
Status: Published
Publisher: Springer
Identification Number: 10.1007/s11156-024-01308-x
Open Archives Initiative ID (OAI ID):

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