Construct · 1 fields · 1 citations

unconditional conservatism: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed
unconditionalconservatism1 CONSTRUCTUnconditionalBEAVER · FINANCIAL REPORTING

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Financial reporting

accounting choices that understate net assets regardless of current economic news, such as expensing R&D, as distinct from news-dependent conditional conservatism.

In financial reporting, unconditional conservatism refers to accounting choices that understate net assets regardless of current economic news, such as expensing R&D, as distinct from news-dependent conditional conservatism. This meaning comes from Beaver (2005) in Review of Accounting Studies.[1]

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Nearby constructs

accounting conservatism1 fields · 1 citationsanchor · a standalone constructconditional3 fields · 3 citationsjingle · one word, three constructscurrent3 fields · 6 citationsjingle · one word, three constructs

References

  1. Beaver, W. H., & Ryan, S. G. (2005). Conditional and Unconditional Conservatism: Concepts and Modeling. Review of Accounting Studies, 10(2-3), 269-309. https://doi.org/10.1007/s11142-005-1532-6

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