Income Conservatism in the U.S. Technology Sector

Income Conservatism in the U.S. Technology Sector

Report

Income Conservatism in the U.S. Technology Sector

We investigate the extent and nature of income conservatism as reflected in the financial statement numbers of firms in the U.S. technology sector. Technology firms are predicted to have greater income conservatism than other U.S. firms because they are subject to both higher shareholder litigation risk and conservative accounting standards such as SFAS 2.

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