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2024 | OriginalPaper | Buchkapitel

2. Conceptual Developments

verfasst von : Carlo D’Augusta

Erschienen in: Accounting Conservatism and the Stock Market

Verlag: Springer Nature Switzerland

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Abstract

This chapter provides an in-depth examination of the historical evolution of key constructs in conservatism literature. It begins with a discussion of early perspectives on conservatism, followed by a review of significant theoretical insights from modern accounting literature over the past decades, with a particular focus on distinguishing between various forms of conservatism.

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Titel: Conceptual Developments
verfasst von: Carlo D’Augusta
Verlag: Springer Nature Switzerland
Buch: Accounting Conservatism and the Stock Market
Print ISBN: 978-3-031-67144-9

Electronic ISBN: 978-3-031-67145-6

Copyright-Jahr: 2024
DOI: https://doi.org/10.1007/978-3-031-67145-6_2