Conservatism in Accounting Part I: Explanations and Implications
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2003/09/01
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Journal
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Indian UGC (journal)
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Refrences39
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Citations1,641
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Ross L. Watts University of Rochester.
Abstract
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Corporate Financial Statements, A Product of the Market and Political Processes | Australian Journal of Management |
| 353 | 1977 |
| The Rule of Conservatism Reexamined | Journal of Accounting Research |
| 41 | 1963 |
Incentive and Tax Effects of Executive Compensation Plans | Australian Journal of Management |
| 220 | 1982 |
| Incentive and Tax Effects of Executive Compensation Plans | 2001 | |||
| Incentive and Tax Effects of Executive Compensation Plans | 1993 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Effects of presidential elections on accounting conservatism: Evidence from South Korea | Journal of Corporate Accounting & Finance |
| 2024 | |
| The effect of corporate reputation on accounting conservatism | Advances in Accounting |
| 2024 | |
| Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991) | Critical Perspectives on Accounting |
| 2024 | |
| Accounting conservatism and managerial information acquisition | Journal of Accounting and Economics |
| 1 | 2024 |
| Disclosure paternalism | Journal of Accounting and Economics |
| 2024 |
Citations Analysis
The category
Social Sciences: Finance 870
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired? and was published in 2002. The most recent citation comes from a 2024 study titled The Joint Decision Over Investment, Financing, and Accounting Discretion: Evidence From a Structural Model. This article reached its peak citation in 2014, with 110 citations. It has been cited in 259 different journals, 13% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 437 citations. The chart below illustrates the annual citation trends for this article.