Concepedia

Conservatism Accounting

Conservatism Accounting is a financial accounting principle within the broader class of accounting methods that mandates a higher degree of verification for recognizing gains than losses, thereby systematically understating assets and income to enhance financial statement reliability and prudence.

320

Publications

31.7K

Citations

569

Authors

360

Institutions

Publications per year

2017–2026

101

Parents

Publications

320

Conservatism in Accounting Part I: Explanations and Implications

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

, , +8

The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

Dan Givoly, Carla Hayn · Journal of Accounting and Economics · 2000 · 1.4K citations

, , +16

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Stephen H. Penman, Xiaojun Zhang · The Accounting Review · 2002 · 1.1K citations

, , +16

Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence

Jeong‐Bon Kim, Liandong Zhang · Contemporary Accounting Research · 2014 · 1K citations

, , +17

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs

Anwer S. Ahmed, Bruce K. Billings, Richard M. Morton et al. · The Accounting Review · 2002 · 983 citations

, , +16

1–5 of 320

Authors

569

  1. FP
    Fernando Peñalva

    IESE Business School, Spain

    11 publications · 1.9K citations

    11

    h-index

  2. RL
    Ross L. Watts

    Massachusetts Institute of Technology, United States

    10 publications · 5.8K citations

    10

    h-index

  3. BG
    Beatriz García Osma

    Universidad Carlos III de Madrid, Spain

    9 publications · 1.8K citations

    9

    h-index

  4. JM
    Juan Manuel García Lara

    Universidad Carlos III de Madrid, Spain

    9 publications · 1.8K citations

    9

    h-index

  5. AS
    Anwer S. Ahmed

    Texas A&M University, United States

    7 publications · 3.2K citations

    7

    h-index

1–5 of 569

Institutions

360

  1. IESE Business School

    Barcelona, Spain

    10 h-index

    12 publications

    1.9K citations

  2. Universidad de Navarra

    Pamplona, Spain

    9 h-index

    11 publications

    1.8K citations

  3. Universidad Carlos III de Madrid

    Madrid, Spain

    9 h-index

    15 publications

    2.6K citations

  4. Massachusetts Institute of Technology

    Cambridge, United States

    9 h-index

    9 publications

    2K citations

  5. Emory University

    Atlanta, United States

    7 h-index

    7 publications

    482 citations

  6. University of Chicago

    Chicago, United States

    7 h-index

    7 publications

    1.8K citations

  7. Temple University

    Philadelphia, United States

    7 h-index

    11 publications

    1.3K citations

  8. The University of Texas at Austin

    Austin, United States

    7 h-index

    7 publications

    462 citations

1–8 of 360

Venues

  1. SSRN Electronic Journal

    Repository · 73 publications · 6K citations

    33

    h-index

  2. Contemporary Accounting Research

    CAR · 13 publications · 2.7K citations

    13

    h-index

  3. Journal of Accounting and Economics

    14 publications · 5.4K citations

    13

    h-index

  4. Journal of Accounting Research

    JAR · 10 publications · 1.6K citations

    10

    h-index

  5. Review of Accounting Studies

    10 publications · 1.8K citations

    10

    h-index

1–5