Can I collect quarterly data to obtain the firm-year measure of conservatism of Khan and Watts (C_score)?

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David Eugene Booth

Well probably but given your location I would check with your research advisor or at least a modeling researcher in finance or accounting. They typically do things like this.

Best wishes, David Booth

Radhwan H Ibrahim

https://www.google.com/url?sa=t&source=web&rct=j&url=https://www.researchgate.net/profile/Paul-Louangrath/post/How-can-I-apply-Khan-Watts-model-C-score-to-measure-conservatism/attachment/59d6334479197b8077990f31/AS%253A373881069162499%25401466151601897/download/WU%2Barticle.pdf&ved=2ahUKEwirhcng6I_xAhUENOwKHd1cDdUQFjAAegQIAxAC&usg=AOvVaw2ttFheZy_MdJkaF6QayH-k