Accounting conservatism - Open Access .click

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Conservatism and Accounting Assymetry in Internatioal Accounting

2012
The paper surveys relevant accounting methods dealing with information asymmetry, uncertainties, and harmonization implications on less developed capital markets. The quality of accounting information is related to more aggressive or more conservative accounting policy approaches.
Mance, Davor, Mrša, Josipa
openaire

Accounting Conservatism and Incentives Contracting

SSRN Electronic Journal, 2016
This article aims to clarify the consequences of accounting conservatism from a stewardship (principal-agent) point of view. Kwon et al. (2001) argue that the limited liability of the agent results in a demand for conservatism. Specifically, they obtain this result in the case of choosing a threshold for a binary classification.
openaire +1 more source

Accounting Conservatism In International Accounting Practices

مجلة أرصاد للدراسات الاقتصادية والإدارية, 2023
openaire +1 more source

Political Uncertainty and Accounting Conservatism

European Accounting Review, 2021
Lili Dai
exaly

Political Corruption and Accounting Conservatism

European Accounting Review, 2023
Lingmin Xie, Jeong-Bon Kim, Tao Yuan
openaire +1 more source

Phylogenetic niche conservatism, phylogenetic signal and the relationship between phylogenetic relatedness and ecological similarity among species

Ecology Letters, 2008
Jonathan B Losos
exaly

Phylogenetic niche conservatism and the evolutionary basis of ecological speciation

Biological Reviews, 2015
R Alexander Pyron, Gabriel C Costa, Michael A Patten +2 more
exaly

Conditional and Unconditional Conservatism:Concepts and Modeling

Review of Accounting Studies, 2005
Stephen G Ryan
exaly