Concepedia

Prudence Principle

The "Prudence Principle" is a fundamental accounting principle within normative accounting theory that requires financial information to be prepared with caution, ensuring that uncertainties and risks are adequately reflected by not overestimating assets or income and not underestimating liabilities or expenses.

58

Publications

2.5K

Citations

89

Authors

56

Institutions

Publications per year

2017–2026

8

Variants

Conservatism Concept

Parents

Publications

58

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 impact of prudence on optimal prevention

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

, , +10

Right practical reason: Aristotle, action, and prudence in Aquinas

Choice Reviews Online · 1995 · 101 citations

, , +17

The Early Lectures of Ralph Waldo Emerson.

Vivian C. Hopkins, Stephen E. Whicher, Robert E. Spiller · American Literature · 1960 · 91 citations

, , +13

1–5 of 58

Authors

89

  1. LE
    Louis Eeckhoudt

    University of Mons, Belgium

    2 publications · 228 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

    1 publications · 25 citations

    1

    h-index

  4. JH
    Jens Heiling

    Berlin School of Economics and Law, Germany

    1 publications · 12 citations

    1

    h-index

  5. FD
    Frank Davidoff

    Institute for Healthcare Improvement, United States

    1 publications · 46 citations

    1

    h-index

1–5 of 89

Institutions

56

  1. University of Iowa

    Iowa City, United States

    3 h-index

    3 publications

    106 citations

  2. Université Catholique de Lille

    Lille, France

    2 h-index

    3 publications

    244 citations

  3. University of Toronto

    Toronto, Canada

    2 h-index

    2 publications

    29 citations

  4. University of Reading

    Reading, United Kingdom

    2 h-index

    2 publications

    61 citations

  5. Université Libre de Bruxelles

    Brussels, Belgium

    2 h-index

    2 publications

    57 citations

  6. Royal Ontario Museum

    Toronto, Canada

    1 h-index

    1 publications

    15 citations

  7. Fulbright Canada

    Ottawa, Canada

    1 h-index

    1 publications

    15 citations

  8. University of Richmond

    Richmond, United States

    1 h-index

    1 publications

    11 citations

1–8 of 56

Venues

  1. Choice Reviews Online

    CRO · 4 publications · 202 citations

    4

    h-index

  2. Economics Letters

    3 publications · 153 citations

    3

    h-index

  3. Public Money & Management

    2 publications · 26 citations

    2

    h-index

  4. American Political Science Review

    2 publications · 89 citations

    2

    h-index

  5. European Journal of Operational Research

    1 publications · 15 citations

    1

    h-index

1–5