Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i) to identify and critically analyse the...

Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting, sometimes in obscure and perverse ways. The qualitative nature of our contribution is apparent in the critical analysis of the degree of conservatism as a fundamental...