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The Rule Of Conservatism Reexamined

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  • DEVINE, CT

Abstract

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Suggested Citation

  • Devine, Ct, 1963. "The Rule Of Conservatism Reexamined," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 127-138.
    • Handle: RePEc:bla:joares:v:1:y:1963:i:2:p:127-138
    DOI: http://hdl.handle.net/10.2307/2489851
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    Citations

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    Cited by:

    1. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    2. Mark Bagnoli & Susan G. Watts, 2005. "Conservative Accounting Choices," Management Science, INFORMS, vol. 51(5), pages 786-801, May.
    3. Scott B. Jackson & Xiaotao (Kelvin) Liu, 2010. "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 565-601, June.
    4. Canace, Thomas G. & Hatfield, Richard C. & Jackson, Scott B., 2016. "Conservatism and Staff Accounting Bulletin No. 108," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 15-31.
    5. Penman, Stephen & Zhang, Xiao-Jun, 2020. "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    6. Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.

    More about this item

    Keywords

    Conservatism;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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