articleSSRN Electronic JournalJan 1, 2003GREEN OA

Conservatism in Accounting - Part I: Explanations and Implications

RLRoss L. Watts

Massachusetts Institute of Technology

Indexed incrossref

Abstract

No abstract available for this paper.

Citation impact

863
total citations
FWCI
—
Percentile
—
References
31
Citations per year

Authors

1

Topics & keywords

Topics
Keywords
  • Conservatism
  • Accounting
  • Psychology
  • Political science
  • Economics
  • Law
  • Politics
UN Sustainable Development Goals
  • Reduced inequalities
No related works found for this paper.