各位好：

煩請協助尋到以下paper，thanks！

篇名：The pricing of conservative accounting and the measurement of conservatism at the firm-year level.

期刊名：Review of Accounting Studies

期數：Mar2010, Vol. 15 Issue 1, p145-178, 34p

作者：Callen, Jeffrey L.
           Segal, Dan
           Ole-Kristian Hope