Confusion over Accounting Conservatism: A Critical Review

Yuying Xie

Australian Accounting Review, 2015, vol. 25, issue 2, 204-216

Abstract: type="main">

Accounting conservatism is a long-standing and the most influential convention in preparing financial statements. Surprisingly then, there is considerable debate regarding conservatism among standard setters and researchers. This paper reviews the recent literature on accounting conservatism and shows that the existing controversy surrounding conservatism stems partly from confusion over definitions and measures of accounting conservatism. This paper aims to address several common misconceptions about accounting conservatism and suggests directions for future research.

Date: 2015
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