Construct · 1 fields · 1 citations

accounting conservatism: a standalone construct

One name. One construct. A landmark on the map.

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accountingconservatism1 CONSTRUCTAccounting conservatismBASU · ACCOUNTING

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Accounting

earnings reflecting bad news faster than good news.

In accounting, accounting conservatism refers to earnings reflecting bad news faster than good news. This meaning comes from Basu (1997) in Journal of Accounting and Economics.[1]

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C-score1 fields · 1 citationsanchor · a standalone constructgood2 fields · 5 citationsjingle · one word, two constructsprudence3 fields · 6 citationsjingle · one word, three constructs

References

  1. Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37. https://doi.org/10.1016/s0165-4101(97)00014-1

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