Concepedia

Accounting Conservatism

Accounting Conservatism is an accounting measurement and financial reporting principle that, under conditions of uncertainty, prescribes the use of recognition and valuation methods that accelerate the recognition of probable losses and liabilities and delay the recognition of gains and assets, thereby systematically biasing reported income and net assets downward relative to more neutral alternatives.

821

Publications

79.7K

Citations

1.3K

Authors

650

Institutions

Publications per year

2017–2026

244

Variants

Conditional ConservatismConservatism In Accounting

Parents

Children

Publications

821

The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

, , +14

Conservatism in Accounting Part I: Explanations and Implications

Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations

, , +8

Costs of Equity and Earnings Attributes

Jennifer Francis, Ryan LaFond, Per Olsson et al. · The Accounting Review · 2004 · 2.5K citations

, , +14

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

Gerald A. Feltham, James A. Ohlson · Contemporary Accounting Research · 1995 · 2.3K citations

, , +12

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Ian D. Gow, Gaizka Ormazábal, Daniel J. Taylor · The Accounting Review · 2010 · 1.5K citations

, , +10

1–5 of 821

Authors

1.3K

  1. RL
    Ross L. Watts

    Massachusetts Institute of Technology, United States

    16 publications · 9K citations

    16

    h-index

  2. SB
    Sudipta Basu

    Temple University, United States

    18 publications · 5.9K citations

    15

    h-index

  3. GJ
    Gerald J. Lobo

    University of Houston, United States

    17 publications · 1K citations

    13

    h-index

  4. JM
    Juan Manuel García Lara

    Universidad Carlos III de Madrid, Spain

    14 publications · 2.4K citations

    13

    h-index

  5. FP
    Fernando Peñalva

    IESE Business School, Spain

    12 publications · 2K citations

    12

    h-index

1–5 of 1.3K

Institutions

650

  1. Massachusetts Institute of Technology

    Cambridge, United States

    19 h-index

    22 publications

    8.5K citations

  2. University of Chicago

    Chicago, United States

    17 h-index

    22 publications

    5.8K citations

  3. University of Houston

    Houston, United States

    16 h-index

    24 publications

    1.4K citations

  4. Temple University

    Philadelphia, United States

    15 h-index

    26 publications

    3.3K citations

  5. Universidad Carlos III de Madrid

    Madrid, Spain

    14 h-index

    25 publications

    3.6K citations

  6. University of Southern California

    Los Angeles, United States

    13 h-index

    16 publications

    1.9K citations

  7. University of Hong Kong

    Pok Fu Lam, Hong Kong

    12 h-index

    19 publications

    872 citations

  8. University of California, Berkeley

    Berkeley, United States

    12 h-index

    20 publications

    2.6K citations

1–8 of 650

Venues

  1. SSRN Electronic Journal

    Repository · 172 publications · 11.2K citations

    48

    h-index

  2. The Accounting Review

    37 publications · 11K citations

    30

    h-index

  3. Journal of Accounting Research

    JAR · 26 publications · 5.4K citations

    25

    h-index

  4. Contemporary Accounting Research

    CAR · 33 publications · 7.7K citations

    25

    h-index

  5. Journal of Accounting and Economics

    28 publications · 14.3K citations

    25

    h-index

1–5