Conservatism in Accounting

221 citations recorded by the source corpus.

Citations in the corpus

Balance sheet versus earnings conservatism in Europe (2004, unknown): “…to differentiate it from the more traditional definition (understatement of shareholders’ equity) that they call ‘balance sheet conservatism’.4 Watts (2002) provides insights into the prior literature on earnings and balance sheet conservatism, and describes how conservatism affects…”
Accounting conservatism and corporate governance (2009, unknown): “2 Watts (2003b) argues that tax and regulation also contribute to conservatism; however, the empirical evidence thus far offers more limited evidence on the contribution of these factors to conservatism. corporate governance mechanisms will regard conservatism as a desirable property of accounting…”
Fair-Value Pension Accounting (2007, unknown): “Additionally, creditors are likely more interested in liquidation values, which are arguably better measured by the fair-value model, than equity investors and hence are likely to place greater weight on the balance sheet than equity investors (Watts, 2003; Epstein and Palepu, 1999).”