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Keywords: prudence
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Journal Articles
Accounting Horizons (2016) 30 (4): 499–510.
Published: 01 December 2016
...Roger Marshall; Andrew Lennard SYNOPSIS: This paper contributes to the development of a “Conceptual Framework for Financial Reporting” as currently being undertaken by the International Accounting Standards Board (IASB). Building on the ideas of “asymmetric prudence” and the business model...
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...