The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*-Reference-Cited by-同舟云学术

The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*

Published:2022-11-18 Issue:1 Volume:40 Page:41-88
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemporary Accting Res

Author:

Orthaus Selina¹,Pelger Christoph²³^ORCID,Kuhner Christoph¹

Affiliation:

1. University of Cologne

2. University of Passau

3. Norwegian School of Economics

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12812

Reference235 articles.

1. A tentative statement of accounting principles affecting corporate reports;AAA (American Accounting Association);The Accounting Review,1936

2. Accounting principles underlying corporate financial statements;AAA (American Accounting Association);The Accounting Review,1941

3. Accounting and reporting standards for corporate financial statements 1957 revision;AAA (American Accounting Association);The Accounting Review,1957

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