Author(s)

Lingling Dong ¹

Affiliation(s)

¹ Shandong Women’s University , Jinan, 250300, China

Corresponding Author

Lingling Dong

ABSTRACT

As a new area of accounting research, property rights accounting is also different from conventional accounting research. This paper compares asset rights accounting with traditional accounting theories, accounting methods and accounting concepts. D, It aims to deepen knowledge of property rights accounting and to further study the theory and practice of property rights accounting.

KEYWORDS

Property, Right accounting, Traditional accounting

CITE THIS PAPER

Lingling Dong, Comparative Analysis of Property Right Accounting and Traditional Accounting. Accounting, Auditing and Finance (2022) Vol. 3: 5-8. DOI: http://dx.doi.org/10.23977/accaf.2022.030102.

REFERENCES

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[2] Regina Wittenberg-Moerman. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market[J] . Journal of Accounting and Economics, 2018 (2) :123-124.
[3] Ryan LaFond,Ross L. Watts.  The Information Role of Conservatism[J] . The Accounting Review,2018 (2) :12-13.
[4] Sugata Roychowdhury,Ross L. Watts.  Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting[J] . Journal of Accounting and Economics,2017 (1) :67-68.
[5] Jieying Zhang.  The contracting benefits of accounting conservatism to lenders and borrowers[J] . Journal of Accounting and Economics,2019 (1) :102-103.

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