Contents
Audit review, window dressing settlement and conditional accounting conservatism : an empirical investigation of South Korea / Lim, Hyoung Joo ; Choi, Jong Seo 1
〈Abstract〉 1
〈국문초록〉 2
I. Introduction 3
II. Previous Literatures and Hypotheses development 6
2.1. Previous studies on Conservatism 6
2.2. Previous studies on Audit Review 6
2.3. Hypotheses development 7
III. Research design 10
3.1. WDS tests with the Ball & Shivakumar model 10
3.2. WDS tests with the Basu model 12
3.3. Sample Selection 13
IV. Empirical results 15
4.1. Descriptive statistics 15
4.2. Multi-variate Analysis 16
IV. Conclusions 21
References 23