経営財務における会計保守主義の機能  [in Japanese] The Role of Accounting Conservatism in Corporate Finance  [in Japanese]

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Abstract

This Paper examines the attributes of conservatism in accounting. Despite the unquestionable of conservatism, disagreement remains about what lead accounting conservatism. Also, Considerable controversy remains whether accounting conservatism yields any real economic benefit to firm. We argue that conservatism mitigates conflicts of interest over dividend policy between shareholders and bondholders.

Journal

  • 福井工業大学研究紀要 Memoirs of Fukui University of Technology

    福井工業大学研究紀要 Memoirs of Fukui University of Technology (40), 481-491, 2010

    福井工業大学

Codes

  • NII Article ID (NAID)
    120002274833
  • Text Lang
    JPN
  • Article Type
    departmental bulletin paper
  • Journal Type
    大学紀要
  • ISSN
    1884-4456
  • NDL Article ID
    024724367
  • NDL Call No.
    YH247-935
  • Data Source
    NDL  IR 
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