CONSERVADORISMO CONTÁBIL AINDA É DISCUTIDO?

Abstract

The goal of this article was to know some aspects of the scientific production on accounting conservatism in the period 1992-2010. This is a study that, based on bibliometric and descriptive concepts, including the use of Bradford, Zipf and Lotka, mapped out the characteristics of literature based on 111 articles published in international journals. The research findings suggest that: discussions on the subject are sharply restored with the emergence of conditional conservatism: the Journal of Accounting & Economics and The Accounting Review make up the core group with the highest number of publications on the subject; the main origin of accounting conservatism academic authors is American; Ball is the author with the largest number of articles and references to the subject; and Basus (1997) article, which brings to light the conditional conservatism is the most referenced. A social network was found around the in accounting conservatism and it was conclude that the scientific production of the subject meets the bibliometric standards. [PUBLICATION ABSTRACT]