Concepedia

Prudence Concept

The Prudence Concept is a methodological principle within accounting and financial reporting frameworks that belongs to the genus of qualitative characteristics of financial information, distinguished by its requirement to exercise caution in the exercise of judgments needed under conditions of uncertainty, thereby ensuring that assets and income are not overstated while liabilities and expenses are not understated.

113

Publications

4.4K

Citations

164

Authors

97

Institutions

Publications per year

2017–2026

18

Parents

Publications

113

The Just War: Force and Political Responsibility.

Robert D. Miewald, Paul Ramsey · Military Affairs · 1969 · 283 citations

, , +16

Terminology for Measurements of Ventilatory Capacity: A Report to the Thoracic Society

Bryan Gandevia, P. Hugh‐Jones · Thorax · 1957 · 219 citations · Full text

, , +15

The Judgment of Sense: Renaissance Naturalism and the Rise of Aesthetics

Marvin B. Becker, David Summers · The American Historical Review · 1988 · 217 citations

, , +13

The impact of prudence on optimal prevention

Louis Eeckhoudt, Christian Gollier · Economic Theory · 2005 · 212 citations

, , +10

NIMBYs and LULUs: Stalking the Syndromes

William R. Freudenburg, Susan K. Pastor · Journal of Social Issues · 1992 · 193 citations

, , +12

1–5 of 113

Authors

164

  1. CP
    Christoph Pelger

    Universität Innsbruck, Austria

    2 publications · 77 citations

    2

    h-index

  2. DN
    Deirdre N. McCloskey

    University of Illinois Chicago, United States

    2 publications · 81 citations

    2

    h-index

  3. JG
    Joseph G. Eisenhauer

    Canisius College, United States

    2 publications · 44 citations

    2

    h-index

  4. LE
    Louis Eeckhoudt

    University of Mons, Belgium

    2 publications · 228 citations

    2

    h-index

  5. LV
    Luigi Ventura

    Sapienza University of Rome, Italy

    2 publications · 44 citations

    2

    h-index

1–5 of 164

Institutions

97

  1. University of Iowa

    Iowa City, United States

    3 h-index

    3 publications

    116 citations

  2. Canisius College

    Buffalo, United States

    2 h-index

    2 publications

    44 citations

  3. University of Toronto

    Toronto, Canada

    2 h-index

    2 publications

    29 citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    2 publications

    38 citations

  5. Sapienza University of Rome

    Rome, Italy

    2 h-index

    2 publications

    44 citations

  6. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    64 citations

  7. Université Catholique de Lille

    Lille, France

    2 h-index

    3 publications

    244 citations

  8. Université Libre de Bruxelles

    Brussels, Belgium

    2 h-index

    2 publications

    57 citations

1–8 of 97

Venues

  1. Choice Reviews Online

    CRO · 5 publications · 251 citations

    5

    h-index

  2. Accounting in Europe

    3 publications · 83 citations

    3

    h-index

  3. Economics Letters

    3 publications · 153 citations

    3

    h-index

  4. The Thomist: A Speculative Quarterly Review

    3 publications · 155 citations

    3

    h-index

  5. SSRN Electronic Journal

    Repository · 2 publications · 25 citations

    2

    h-index

1–5