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Keywords: conservatism
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Journal Articles
Accounting Horizons (2016) 30 (3): 409–423.
Published: 01 September 2016
..., and corporate governance. Our historical accounts suggest that the approach to accounting and financial reporting is more consistent with stewardship (care of net assets) than an attempt to value the firm, and that conservatism (prudence) is a critical information control and governance mechanism. We echo...