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The Theory of Cognitive-Conditional Conservatism in Accounting

Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative. Accounting literature has studied conservatism for many years, and demonstrated that there are two roots of conservatism, one unconditi...

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Bibliografiske detaljer
Principais autores: Rodrigo de Oliveira Leite, Ricardo Lopes Cardoso
Format: Artigo
Sprog:Inglês
Udgivet: MDPI AG 2020-09-01
Serier:Mathematics
Fag:
Online adgang:https://www.mdpi.com/2227-7390/8/9/1552
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