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《The Study of Finance and Economics》 2003-07
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An Economic Explanation for Conservatism in Accounting

LU Wenbin (Training Department,Shanghai National Accounting Institute,Shanghai 201702,China)  
Accounting conservatism has existed for centuries ,which has a significant influence on accounting practice. However,there have been controversial viewpoints against conservatism in the circles of theories,practices and institutions of making regulations.The effect of conservatism in the contract relations between enterprises has not been realized by those holding these controversial viewpoints.This paper gives an economic explanation for conservatism.
【CateGory Index】: F230
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