Feleagă, Liliana; Dragomir, Voicu D.; Feleagă, Niculae - HAL - 2010
Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial … reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of … uncertainty associated with the settling of a company's obligations. To this purpose, we hand-collected accounting data for 388 …