| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086734 | Journal of Accounting and Economics | 2013 | 18 Pages |
Abstract
⺠The model provides a two-step theoretical representation of accounting measurement. ⺠It formalizes such concepts as relevance, reliability, and verifiability. ⺠Conservatism is defined as a differential verification requirement. ⺠Conservatism serves as an ex ante safeguard against ex post managerial opportunism.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Pingyang Gao,