IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v27y2017i2p195-213.html
   My bibliography  Save this article

Accounting Conservatism: A Literature Review

Author

Listed:
  • Yuxiang Zhong
  • Wanli Li

Abstract

No abstract is available for this item.

Suggested Citation

  • Yuxiang Zhong & Wanli Li, 2017. "Accounting Conservatism: A Literature Review," Australian Accounting Review, CPA Australia, vol. 27(2), pages 195-213, June.
  • Handle: RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/auar.2017.27.issue-2
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Henry Jarva & Matthijs Lof, 2024. "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 553-577, February.
    2. Jo-Ting Wei, 2021. "Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 14(1), pages 7-21, June.
    3. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    4. Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
    5. Khalifa, Mariem & Trabelsi, Samir & Matoussi, Hamadi, 2022. "Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 84(C), pages 285-304.
    6. Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett, 2022. "The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations," Australian Accounting Review, CPA Australia, vol. 32(3), pages 334-351, September.
    7. Zhang, Xinyue & Zhong, Yuxiang & Li, Wanli, 2022. "The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry," International Review of Financial Analysis, Elsevier, vol. 82(C).
    8. Adamu Pantamee Abdurrahman & Shafi Mohamad & Ooi Chee Keong & Syed Ehsanullah, 2020. "Debt Covenants and Accounting Conservatism," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 537-545, July.
    9. Edyta Mioduchowska-Jaroszewicz, 2018. "Information Asymmetry and Financial Statement (Asymetria informacji a sprawozdanie finansowe)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 45-53.
    10. Krishnan, Gopal V. & Zhang, Jing, 2022. "Principles-based standards and conditional accounting conservatism," Advances in accounting, Elsevier, vol. 58(C).
    11. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.
    12. Nicholas, William & Vedachalam, Sridhar, 2021. "Poor accessibility of water utilities’ consumer confidence reports," Utilities Policy, Elsevier, vol. 72(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:27:y:2017:i:2:p:195-213. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.