Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA)
Maia, V., Azevedo, G. & Oliveira, J. (2018). Investigação sobre conservadorismo: uma análise bibliométrica. Estudos do ISCA. 18, 1-38
Exportar Referência (IEEE)
V. Maia et al.,  "Investigação sobre conservadorismo: uma análise bibliométrica", in Estudos do ISCA, no. 18, pp. 1-38, 2018
Exportar BibTeX
@article{maia2018_1734931843052,
	author = "Maia, V. and Azevedo, G. and Oliveira, J.",
	title = "Investigação sobre conservadorismo: uma análise bibliométrica",
	journal = "Estudos do ISCA",
	year = "2018",
	volume = "",
	number = "18",
	pages = "1-38",
	url = "https://proa.ua.pt/index.php/estudosdoisca/article/view/2038"
}
Exportar RIS
TY  - JOUR
TI  - Investigação sobre conservadorismo: uma análise bibliométrica
T2  - Estudos do ISCA
IS  - 18
AU  - Maia, V.
AU  - Azevedo, G.
AU  - Oliveira, J.
PY  - 2018
SP  - 1-38
SN  - 1646-4850
UR  - https://proa.ua.pt/index.php/estudosdoisca/article/view/2038
AB  - Conservatism is defined in two ways: conditional and unconditional. The conditional conservatism is a result  of  the  asymmetric  registration  of  "good  news" and  "bad  news"  and  the  unconditional  conservatism relates to accounting standards discretionarity.In this context,  the main  objective  of  this  study is to describe   and   analyze   the   process   of   accounting research  onconservatism,  from  2008  to  2018,  based on  a  bibliometric  approach.  The  present  study  is essential to complement this knowledge.Findings    confirm    that    accounting    research    on conservatism  is  scant.  Although  in  recent  years  a progressive  advance  and  a  strong  interest  have  been demonstrated.  However,  there  is  a  greater  interest  in research  on  conditional  conservatism  and  a  small number   of   proposed   measures   on   unconditional conservatism.  However,  this  topic  still  represents  an area  that  deserves  to  be  explored  in  the  accounting literature.
ER  -