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Prudence Demands Conservatism · Study

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PreprintPrudence Demands Conservatism

Michael T. Kirschenheiter2009

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Preprintgreen2009

Prudence Demands Conservatism

Michael T. Kirschenheiter · Ram T. S. Ramakrishnan

11 citations·0/0 files stored·SSRN Electronic Journal

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Decision-Making and Behavioral Economics Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1976Risk Aversion in the Small and in the Large 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 1989Precautionary Saving in the Small and in the Large 1968Saving and Uncertainty: The Precautionary Demand for Saving 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition 2008The Information Role of Conservatism 1971Increasing risk II: Its economic consequences

Cited by

2017Social Capital and Bank Stability 2016Disclosure and the Cost of Capital: A Survey of the Theoretical Literature 2015Asymmetric Reporting 2010The Risk Management Role of Accounting Conservatism for Operating Cash Flows 2014Disclosure and the Cost of Capital: A Survey of the Theoretical Literature

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Details

Year2009

Typepreprint

Published2009-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations11

Files0 public / 0

ShelfDecision-Making and Behavioral Economics

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doi10.2139/ssrn.1466177

openalex_workW2164297783

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