Applied to the French context, this study examines the unequal impact of conditional conservatism on accrual components. The study’s sample is an unbalanced panel of 331 French companies listed on Euronext Paris during the period time going from 2000 till 2015. Nội dung trích xuất từ tài liệu: Unequal impact of conditional conservatism on components accruals: Evidence from French capital market