The Continuity of Conservatism in the Standards Developed by the IASB

Ma?ca Ema ()
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Ma?ca Ema: Petru Maior University of Târgu-Mure?

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 809-814

Abstract: Accounting conservatism practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainable development. The conservatism has survived in the accounting for many centuries and despite criticism it appears to have increased in the last 40 years. In our paper we propose to analyze, based on the research literature, implications of accounting conservatism in business sustainability and risks implied by earnings management, to whom accounting conservatism responds.

Keywords: accounting conservatism; sustainable businesses; earnings management; accounting standards (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:809-814

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