Concepedia

Conservatism Principle

The Conservatism Principle is an accounting principle that dictates that uncertainties and risks in financial reporting should be resolved by selecting the solution that results in less asset valuation or income recognition when alternatives are equally plausible.

115

Publications

12.7K

Citations

186

Authors

139

Institutions

Publications per year

2017–2026

18

Parents

Publications

115

The conservatism principle and the asymmetric timeliness of earnings1

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

, , +14

Conditional and Unconditional Conservatism:Concepts and Modeling

William H. Beaver, Stephen G. Ryan · Review of Accounting Studies · 2005 · 749 citations

, , +4

Implications for GAAP from an analysis of positive research in accounting

Karthik Ramanna, Douglas J. Skinner · DSpace@MIT (Massachusetts Institute of Technology) · 2010 · 669 citations · Full text

, , +17

The Conservatism Principle and the Asymmetric Timeliness of Earnings

Sudipta Basu · SSRN Electronic Journal · 1998 · 646 citations · Full text

, , +17

Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism

Ray Ball, Ashok Robin, Gil Sadka · Review of Accounting Studies · 2008 · 512 citations

, , +16

1–5 of 115

Authors

186

  1. SB
    Sudipta Basu

    Temple University, United States

    6 publications · 5.2K citations

    6

    h-index

  2. FP
    Fernando Peñalva

    IESE Business School, Spain

    3 publications · 361 citations

    3

    h-index

  3. ME
    Mark Elliott

    University of Cambridge, United Kingdom

    2 publications · 33 citations

    2

    h-index

  4. JM
    Juan Manuel García Lara

    Universidad Carlos III de Madrid, Spain

    2 publications · 310 citations

    2

    h-index

  5. GE
    George Emmanuel Iatridis

    University of Thessaly, Greece

    2 publications · 170 citations

    2

    h-index

1–5 of 186

Institutions

139

  1. University of Chicago

    Chicago, United States

    6 h-index

    6 publications

    1.9K citations

  2. Temple University

    Philadelphia, United States

    5 h-index

    8 publications

    1.4K citations

  3. IESE Business School

    Barcelona, Spain

    3 h-index

    5 publications

    463 citations

  4. University of Southern California

    Los Angeles, United States

    3 h-index

    3 publications

    520 citations

  5. New York University

    New York, United States

    3 h-index

    3 publications

    1.1K citations

  6. University of Manchester

    Manchester, United Kingdom

    2 h-index

    2 publications

    89 citations

  7. Dana-Farber/Harvard Cancer Center

    Boston, United States

    2 h-index

    2 publications

    924 citations

  8. University of Thessaly

    Volos, Greece

    2 h-index

    2 publications

    170 citations

1–8 of 139

Venues

  1. Review of Accounting Studies

    7 publications · 1.6K citations

    7

    h-index

  2. SSRN Electronic Journal

    Repository · 7 publications · 1K citations

    7

    h-index

  3. Journal of Accounting and Economics

    6 publications · 5.1K citations

    6

    h-index

  4. Choice Reviews Online

    CRO · 5 publications · 306 citations

    5

    h-index

  5. The American Historical Review

    AHR · 4 publications · 74 citations

    4

    h-index

1–5