@article{ciocan2018analysis,
  title = {An Analysis of the International Research on the Relationship between Prudence and True and Fair View in Financial Reporting},
  author = {Claudia Cătălina CIOCAN and Iuliana GEORGESCU},
  year = 2018,
  url = {https://ibimapublishing.com/articles/JEERBE/2018/926522/},
  journal = {Journal of Eastern Europe Research in Business and Economics},
  volume = 2018,
  pages = 16,
  doi = 10.5171/2018.926522,
  abstract = {It is well known that the main objective of accounting is to build and report a true and fair view in the financial statements. According to accounting rules, this concept implies the application in good faith of all the principles. However, we cannot overlook the fact that there are more or less conflicting situations between some accounting principles, but also between some of them and true and fair view. In this paper, we focus on prudence principle and we aim, starting from an analysis carried out on a number of articles and studies, to characterize the current state of research related to the connection between true and fair view, prudence and financial reporting. Our study was conceived as a meta-analysis combining quantitative and qualitative research with a sample of 152 articles published between 1990 and 2017 in the Science Direct, Wiley and Taylor & Francis Journals databases
 },
  keywords = {true and fair view, prudence, conservatism, financial reporting, literature review},
  note = Article ID: 926522
}