稳健主义

会计稳健主义过时了吗美国1926年2007年的经验证据

Is Accounting Conservatism out of Date & Evidence from 1926 to 2007 in America

会计中稳健主义的经济学解释会计准则的产生与制定权归属的经济学解释&来自企业所有权理论的观点

An Economic Explanation for Conservatism in Accounting

稳健主义在会计中的存在已有数个世纪之久，它对会计实务产生了重要的影响。

Accounting conservatism has existed for centuries , which has a significant influence on accounting practice .

机会主义还是稳健主义？来自中国上市公司解聘审计师的经验证据会计师事务所审计质量分析来自2003年中国上市公司的经验证据

Opportunism or Conservatism Evidence from Auditor Dismissals The Audit Quality of Accounting Firms Evidence from 2003 Chinese Listed Companies

稳健主义是财务会计中一项重要的惯例，是传统会计中的一项基本原则。

Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting .

会计稳健主义作为会计信息系统确认和计量的传统原则已经存在于各国会计实务中几个世纪。

As a traditional requirement of accounting information system , accounting conservatism principle has been existed in many countires ' accounting practices for centuries .