Conservatism Research: Historical Development and Future Prospects
Sudipta Basu
China Journal of Accounting Research · 2009
doi:10.1016/s1755-3091(13)60007-6 (opens in a new tab)
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Abstract
This section summarizes longer histories of accounting conservatism and conservatism research in Watts and Zimmerman (1986), Basu (1995, Appendix A), Watts (2003aWatts ( , 2003b) ) and Lin (2004, Chapter II).2 Almost 140,000 letters and documents from Datini's archives covering the period 1363-1410 have survived, including numerous double-entry ledgers.They are slowly being scanned and posted online with translations to facilitate research into medieval accounting.
Abstract licence: CC BY-NC-ND
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