IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v1y1963i2p127-138.html
   My bibliography  Save this article

The Rule Of Conservatism Reexamined

Author

Listed:
  • DEVINE, CT

Abstract

No abstract is available for this item.

Suggested Citation

  • Devine, Ct, 1963. "The Rule Of Conservatism Reexamined," Journal of Accounting Research, Wiley Blackwell, vol. 1(2), pages 127-138.
    • Handle: RePEc:bla:joares:v:1:y:1963:i:2:p:127-138
    DOI: http://hdl.handle.net/10.2307/2489851
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2489851.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2489851?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mark Bagnoli & Susan G. Watts, 2005. "Conservative Accounting Choices," Management Science, INFORMS, vol. 51(5), pages 786-801, May.
    2. Scott B. Jackson & Xiaotao (Kelvin) Liu, 2010. "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 565-601, June.
    3. Canace, Thomas G. & Hatfield, Richard C. & Jackson, Scott B., 2016. "Conservatism and Staff Accounting Bulletin No. 108," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 15-31.
    4. Penman, Stephen & Zhang, Xiao-Jun, 2020. "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    5. Rajat Deb, 2019. "Accounting Theory Coherence Revisited," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(1), pages 36-57, February.
    6. Lin, Z. Jun & Chen, Feng, 1999. "Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence," The International Journal of Accounting, Elsevier, vol. 34(4), pages 517-537, 010.

    More about this item

    Keywords

    Conservatism;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:1:y:1963:i:2:p:127-138. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.