The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory
Selina Orthaus, Christoph Pelger, Christoph Kuhner
| Year of publication: |
2023
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| Authors: | Orthaus, Selina ; Pelger, Christoph ; Kuhner, Christoph |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 41-88
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| Subject: | accounting history | asymmetry | conceptual framework | conservatism | financial accounting theory | prudence | Rechnungswesen | Accounting | Bilanztheorie | Accounting theory | Wirtschaftsgeschichte | Economic history | Konservatismus | Conservatism |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12812 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014288688