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2024 | OriginalPaper | Chapter

2. Conceptual Developments

Author : Carlo D’Augusta

Published in: Accounting Conservatism and the Stock Market

Publisher: 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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Footnotes
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Metadata
Title
Conceptual Developments
Author
Carlo D’Augusta
Copyright Year
2024
DOI
https://doi.org/10.1007/978-3-031-67145-6_2

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