Work

Exploring accounting conservatism: a comprehensive review and current landscape

Year: 2025

Type: article

Source: Journal of Accounting Literature

DOI: 10.1108/jal-08-2024-0203

Authors: Brijraj Agarwal, Ritesh Kumar Dubey, Suhas Avabruth

Institutions: XIM University, Indian Institute of Management Tiruchirappalli

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7081908541

FWCI: 2.7

Cites: 131

Cited by: 1

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