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The Continuity of Conservatism in the Standards Developed by the IASB

Author

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  • Ma?ca Ema

    (Petru Maior University of Târgu-Mure?)

Abstract

Accounting conservatism practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainable development. The conservatism has survived in the accounting for many centuries and despite criticism it appears to have increased in the last 40 years. In our paper we propose to analyze, based on the research literature, implications of accounting conservatism in business sustainability and risks implied by earnings management, to whom accounting conservatism responds.

Suggested Citation

  • Ma?ca Ema, 2015. "The Continuity of Conservatism in the Standards Developed by the IASB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 809-814, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:809-814
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    More about this item

    Keywords

    accounting conservatism; sustainable businesses; earnings management; accounting standards;
    All these keywords.

    JEL classification:

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

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