{"title":"从微观到宏观:条件保守主义是否在国民收入和产品账户中累积?","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":"{\"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}","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}
From Micro to Macro: Does Conditional Conservatism Aggregate Up in the National Income and Product Accounts?
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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