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Accounting and Business Research Volume 45, 2015 - Issue 4: International Accounting Policy Forum
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P.D. Leake Lecture

Conservatism, prudence and the IASB's conceptual framework

Richard BarkerSaïd Business School, University of Oxford, Oxford, UKCorrespondence[email protected]
Pages 514-538 | Published online: 07 Jul 2015

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Richard Barker & Colin Mayer. (2024) Seeing double corporate reporting through the materiality lenses of both investors and nature*. Accounting Forum 0:0, pages 1-31.
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Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira. (2022) Accounting for intangible assets: suggested solutions. Accounting and Business Research 52:6, pages 601-630.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Daniël Coetsee. (2021) The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective. South African Journal of Accounting Research 35:1, pages 20-41.
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Christoph Pelger. (2020) The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework. Accounting in Europe 17:1, pages 33-51.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Fernando Penalva & Alfred Wagenhofer. (2019) Conservatism in debt contracting: theory and empirical evidence. Accounting and Business Research 49:6, pages 619-647.
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Richard Barker & Alan Teixeira. (2018) Gaps in the IFRS Conceptual Framework. Accounting in Europe 15:2, pages 153-166.
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Carien van Mourik & Yuko Katsuo Asami. (2018) Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. Accounting in Europe 15:2, pages 167-192.
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Henri Hussinki, Tatiana King, John Dumay & Erik Steinhöfel. (2024) Accounting for intangibles: a critical review. Journal of Accounting Literature.
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Selina Orthaus, Christoph Pelger & Christoph Kuhner. (2022) The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research 40:1, pages 41-88.
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Şebnem YAŞAR. (2023) GERÇEĞE UYGUN DEĞERE ELEŞTİREL BİR BAKIŞ: DOST MU YOKSA DÜŞMAN MI?A CRITICAL VIEW OF FAIR VALUE: IS IT A FRIEND OR A FOE?. Muhasebe ve Denetime Bakış 22:68, pages 109-126.
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Saeid Homayoun, Vahid Molla Imeny, Mahdi Salehi, Mahdi Moradi & Simon Norton. (2022) Which Is More Concerning for Accounting Professionals-Personal Risk or Professional Risk?. Sustainability 14:22, pages 15452.
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Gracia Rubio Martín, Conrado Miguel Manuel García, Ángel Rodríguez-López & Francisco José Gonzalez Sanchez. (2021) Measuring football clubs' human capital: analytical and dynamic models based on footballers' life cycles. Journal of Intellectual Capital 23:5, pages 1107-1137.
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Didier Bensadon & Anaëlle Blum-Ebrard. (2022) Le principe de prudence dans la réglementation comptable française (XIX e -XX e  siècles). ACCRA N° 14:2, pages 5-25.
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John Richard Edwards & Trevor Boyns. (2022) Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940. Abacus 58:2, pages 300-333.
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Maria Elena Olante & Ugo Lassini. (2022) Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting 56, pages 100568.
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Li Cui, Pamela Kent, Sujin Kim & Shan Li. (2021) Accounting conservatism and firm performance during the COVID‐19 pandemic. Accounting & Finance 61:4, pages 5543-5579.
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. 2021. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory. Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory 169 181 .
Yusuf KURT. (2021) İhtiyatlılık İlkesinin Finansal Sürdürülebilirlik Üzerindeki Etkisi: BIST Uygulaması. Muhasebe ve Finansman Dergisi, pages 375-396.
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Yanmin Gao & Alfred Wagenhofer. (2020) Board monitoring efficiency and the value of conservative accounting. Journal of Management and Governance 25:2, pages 321-345.
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Khim Kelly & Pamela R. Murphy. (2019) Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure. Journal of Business Ethics 170:1, pages 97-113.
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Piotr Staszkiewicz & Aleksander Werner. (2021) Reporting and Disclosure of Investments in Sustainable Development. Sustainability 13:2, pages 908.
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John Dumay, James Guthrie & Jim Rooney. (2020) Being critical about intellectual capital accounting in 2020: An overview. Critical Perspectives on Accounting 70, pages 102185.
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Richard Barker, Stephen Penman, Thomas J. Linsmeier & Stephen Cooper. (2020) Moving the Conceptual Framework Forward: Accounting for Uncertainty. Contemporary Accounting Research 37:1, pages 322-357.
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John Dumay & James Guthrie. (2019) Reflections on interdisciplinary critical intellectual capital accounting research. Accounting, Auditing & Accountability Journal 32:8, pages 2282-2306.
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Shaul Hayoun. (2019) How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices. Accounting, Organizations and Society 73, pages 68-82.
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Shaul Hayoun. (2018) The semio-logic of financial accounting. Accounting, Auditing & Accountability Journal 31:7, pages 2055-2082.
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Omiros Georgiou. (2017) The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters. Contemporary Accounting Research 35:3, pages 1297-1331.
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Silvia Ferramosca & Alessandro GhioSilvia Ferramosca & Alessandro Ghio. 2018. Accounting Choices in Family Firms. Accounting Choices in Family Firms 139 164 .
Stephen Penman. (2016) Conservatism as a Defining Principle for Accounting. The Japanese Accounting Review 6:2016, pages 1-16.
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Vahid Molla Imeny. (2022) Personal Risk or Professional Risk, that is the Question. SSRN Electronic Journal.
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Henry Jarva, Suman Lodh, Monomita Nandy & Hannu Ojala. (2019) Has Financial Reporting Quality Converged Under IFRS? International Differences in Conditional Conservatism. SSRN Electronic Journal.
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Leslie D. Davis Hodder & Amy Sheneman. (2019) Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition. SSRN Electronic Journal.
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Richard Barker & Colin Mayer. (2017) How Should a Sustainable Corporationn Account for Natural Capital?. SSRN Electronic Journal.
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