@article{paperid:1030712, author = {Bizhan Abedini and Salehi, Mahdi}, title = {A Comparative Study on Conservatism Using Basu’s and Ball & Shivakumar’s Methods}, journal = {Serbian Journal of Management}, year = {2012}, volume = {7}, number = {2}, month = {September}, issn = {1452-4864}, pages = {231--244}, numpages = {13}, keywords = {Conservatism of profit; ratio of the market value to book value; good news; Basu’s method; Ball & Shivakumar’s method}, }