Review of Accounting Studies · 2013 · 221 citations · 38 references
BusinessAccountancyAccountingCost AccountingFinancial AccountingManagerial AccountingAsset ValuationFair Value AccountingHistorical Cost AccountingFair Value Of AssetsIlliquid Asset ValuationMarket ForcesValuation Of Non-performing Assets
38
Conservatism in Accounting Part I: Explanations and Implications
Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations