Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.11861/4216
Title: Confusion over accounting conservatism: A critical review
Authors: Dr. XIE Yuying, Sabrina 
Issue Date: 2015
Source: Australian Accounting Review, Jun 2015, vol. 25(2), pp. 204-216.
Journal: Australian Accounting Review 
Abstract: Accounting conservatism is a long-standing and the most influential convention in preparing financial statements. Surprisingly then, there is considerable debate regarding conservatism among standard setters and researchers. This paper reviews the recent literature on accounting conservatism and shows that the existing controversy surrounding conservatism stems partly from confusion over definitions and measures of accounting conservatism. This paper aims to address several common misconceptions about accounting conservatism and suggests directions for future research.
Type: Peer Reviewed Journal Article
URI: http://hdl.handle.net/20.500.11861/4216
ISSN: 1035-6908
DOI: 10.1111/auar.12061
Appears in Collections:Accounting - Publication

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