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  • Information Asymmetry and Accounting Conservatism under IFRS Adoption 

    Lu, Xiaoting (Christy) (Brock University, 2012-05-17)
    LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism. One implication of their paper is that regulators trying to reduce information asymmetry by lowering ...