Growing studies suggest that accounting conservatism is the most important characteristic of financial report.

越来越多的研究表明，会计稳健性是财务报告最重要的特征。

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In accounting, "conservatism" means resolving uncertainty in a manner that minimizes the risk of overstating the company's current financial position.

在会计中，稳健性原则意味着以一种尽量减少夸大公司财务现状之风险的态度处理不确定因素。

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Before the crisis, South Koreans had generally shown a seemingly immutable and rather Confucian degree of financial conservatism and thrift.

ECONOMIST: Consumer finance is Asian banks' new thing

The most obvious approach is financial conservatism.

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For the moment, Mr Livingston has the confidence of both wings: he espouses fiscal conservatism but objects to attaching non-financial issues such as abortion to financial legislation.

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