The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory
Year of publication: |
2022
|
---|---|
Authors: | Orthaus, Selina ; Pelger, Christoph ; Kuhner, Christoph |
Published in: |
Contemporary Accounting Research. - Hoboken, USA : John Wiley & Sons, Inc., ISSN 1911-3846. - Vol. 40.2022, 1, p. 41-88
|
Publisher: |
Hoboken, USA : John Wiley & Sons, Inc. |
Subject: | accounting history | asymmetry | conceptual framework | conservatism | financial accounting theory | prudence | histoire de la comptabilité | asymétrie | cadre conceptuel | conservatisme | théorie de la comptabilité financière |
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