Uncertainty of uncertainty and accounting conservatism
Year of publication: |
2023
|
---|---|
Authors: | Cui, Xin ; Ma, Tingting ; Xie, Xiaochen ; Goodell, John W. |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 52.2023, p. 1-7
|
Subject: | Accounting conservatism | Contract demand | Uncertainty of uncertainty | Risiko | Risk | Entscheidung unter Unsicherheit | Decision under uncertainty | Rechnungswesen | Accounting | Vorsichtsprinzip | Principle of prudence | Konservatismus | Conservatism | Theorie | Theory |
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