Construct · 1 fields · 1 citations

information role of conservatism: a standalone construct

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

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information roleof conservatism1 CONSTRUCTInformation role ofLAFOND · FINANCIAL ACCOUNTING

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Financial accounting

the argument that conservatism rises with information asymmetry between insiders and outside equity investors because it limits managers' ability to overstate.

In financial accounting, information role of conservatism refers to the argument that conservatism rises with information asymmetry between insiders and outside equity investors because it limits managers' ability to overstate. This meaning comes from LaFond (2008) in The Accounting Review.[1]

Unit
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Nearby constructs

argument3 fields · 3 citationsjingle · one word, three constructsasymmetry4 fields · 5 citationsjingle · one word, four constructsequity4 fields · 4 citationsjingle · one word, four constructs

References

  1. LaFond, R., & Watts, R. L. (2008). The Information Role of Conservatism. The Accounting Review, 83(2), 447-478. https://doi.org/10.2308/accr.2008.83.2.447

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