Conservatism as a Defining Principle for Accounting-Reference-Cited by-同舟云学术

Conservatism as a Defining Principle for Accounting

Published:2016 Issue:2016 Volume:6 Page:1-16
ISSN:2185-4785
Container-title:The Japanese Accounting Review
language:en
Short-container-title:TJAR

Author:

Penman Stephen

Publisher

Research Institute for Economics and Business Administration - Kobe University

Link

https://www.jstage.jst.go.jp/article/tjar/6/2016/6_6.2016.03/_pdf

Reference25 articles.

1. BARKER, R. 2015. Conservatism, prudence and the IASB's conceptual framework. Accounting and Business Research 45 (4): 514-538. 10.1080/00014788.2015.1031983

2. BARKER, R., AND A. McGEACHIN. 2015. An analysis of concepts and evidence on the question of whether IFRS should be conservative. Abacus 51 (2): 169-207. 10.1111/abac.12049

3. BASU, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (1): 3-37. 10.1016/S0165-4101(97)00014-1

4. EWERT, R., AND A. WAGENHOFER. 2012. Earnings management, conservatism, and earnings quality. Foundations and Trends in Accounting. 6 (2): 65-186. 10.1561/1400000025

5. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB). 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. Norwalk CT: FASB.

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