Business, Management and Accounting
2 years ago

Accounting conservatism impacts financial statements and users, revealing hidden truths.

Journal of Accounting and Public Policy
Volume 21 title index

Paper Summary

The article reviews how accounting conservatism affects financial statements and users. It looks at how conservatism impacts earnings quality and users like investors, lenders, and company managers. Studies show that accounting conservatism can improve the reliability of financial information and help users make better decisions.

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