Conservatism Research: Historical Development and Future Prospects

• 作者: Sudipta Basu
• 来源期刊: 中国会计学刊：英文版
• 学科: 经济
• 关键词: ACCOUNTING DISCUSSION unexpected Robin LIKELY CONS
• 年，卷（期）: 2009,（1）
• 页码范围: 1-20
• 页数: 20页
• 分类号: F230

摘要

【正】1.Introduction and Summary Over the last decade,there has been much empirical research on Chinese accounting conservatism.This research started with Ball,Robin and Wu(2000)that was one o the first papers to apply modern research methods to Chinese data.In this paper,survey the early research on conservatism to provide the background and context for discussion of my dissertation paper,Basu(1997).I describe some lessons I have learn from the unexpected success of my dissertation,review recent Chinese research on