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- W2361058879 abstract "Recently,with a series of standards related to neutrality principle of information favored by FASB,the conservatism is facing embarrassing situation that it would withdraw historical stage.The theoretical and practical circles are both filled with doubts of future of conservatism.This paper tries to conduct a brief review of birth and development of conservatism from both historical and empirical angles,puts forward Exquisite Conservatism for first time and demonstrates that conservatism has already transited from the traditional to the exquisite,so future of conservatism will be full of vitality." @default.
- W2361058879 created "2016-06-24" @default.
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- W2361058879 date "2009-01-01" @default.
- W2361058879 modified "2023-09-26" @default.
- W2361058879 title "Is Accounting Conservatism out of Date——Evidence from 1926 to 2007 in America" @default.
- W2361058879 hasPublicationYear "2009" @default.
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