Construct · 1 fields · 1 citations

Givoly-Hayn conservatism measure: a standalone construct

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Givoly-Haynconservatism measure1 CONSTRUCTGivoly-Hayn conservatismGIVOLY · FINANCIAL ACCOUNTING

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Financial accounting

a measure of conservatism based on the persistent accumulation of negative non-operating accruals over time.

In financial accounting, Givoly-Hayn conservatism measure refers to a measure of conservatism based on the persistent accumulation of negative non-operating accruals over time. This meaning comes from Givoly (2000) in Journal of Accounting and Economics.[1]

Unit
Recovery means
Measured by

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Nearby constructs

accumulation3 fields · 3 citationsjingle · one word, three constructsmeasure2 fields · 4 citationsjingle · one word, two constructs

References

  1. Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics, 29(3), 287-320. https://doi.org/10.1016/s0165-4101(00)00024-0

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