Araceli Mora and Martin Walker: The Implications of Research on Accounting Conservatism for Accounting Standard-Setting
Published on:
02 Oct 2014
![Book badge (green) Image]()
This paper was presented at the IASB Research Forum held on 2 October 2014. It seeks to develop closer links between the academic thinking on conservatism, and the concerns of standard setters. The authors identify and discuss the various forms of accounting conservatism that have appeared in the accounting literature, discuss the role of conditional accounting conservatism in helping to reduce the moral hazard and adverse selection problems that cause capital markets to be imperfect or incomplete, and discuss the empirical literature that attempts to assess the benefits and costs of conservatism.
Please click to download The Implications of Research on Accounting Conservatism for Accounting Standard-Setting from the IASB's website.
