Accounting conservatism: A review of the literature

By George W. Ruch, Gary K. Taylor. 2015

234 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/efdd5ec7f97f4f907790dcd9135fa8cc7113ce03

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Araceli Mora
2. Martin Walker
3. Martin Plöckinger
4. Roman Rohatschek
5. Ewald Aschauer
6. M. Hiebl
7. K. Hussainey

In Management Information Systems

1. Araceli Mora
2. Martin Walker
3. M. Hiebl

Citations in the corpus

• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, background): “…either (1) systematically by pursuing a conservative or aggressive accounting style (for a review on the literature on accounting conservatism, see Ruch & Taylor, 2015) or (2) opportunistically by managing earnings upward or downward whenever this seems bene fi cial (for reviews on the earnings…”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “In particular, as pointed by Ruch and Taylor (2015), researchers should look to separately evaluate the determinants and effects of timely loss recognition versus deferred gain recognition, the latter of which has been largely ignored in the literature, but which is highly relevant for…”