# The Theory of Cognitive-Conditional Conservatism in Accounting

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## Abstract

**:**

## 1. Introduction

## 2. Theoretical Model

#### 2.1. Model Setup

**Assumption**

**1.**

**Lemma**

**1.**

**Proof.**

**Remark**

**1.**

**Proof.**

**Remark**

**2.**

**Proof.**

#### 2.2. Introducing Impulsiveness

**Assumption**

**2.**

**Proposition**

**1.**

**Proof.**

**Proposition**

**2.**

**Proof.**

**Proposition**

**3.**

**Proof.**

## 3. Discussion of Results

## 4. Conclusions

## Author Contributions

## Funding

## Conflicts of Interest

## References

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Gain | Loss | |
---|---|---|

Reflective | $1-\raisebox{1ex}{${\gamma}_{c}$}\!\left/ \!\raisebox{-1ex}{${\gamma}_{o}$}\right.$ | $1-{(\raisebox{1ex}{${\gamma}_{c}$}\!\left/ \!\raisebox{-1ex}{${\gamma}_{o}$}\right.)}^{-1}$ |

Impulsive | $max(\u03f5,[1-{\theta}^{2}(\raisebox{1ex}{${\gamma}_{c}$}\!\left/ \!\raisebox{-1ex}{${\gamma}_{o}$}\right.)])$ | $[1-\raisebox{1ex}{$1$}\!\left/ \!\raisebox{-1ex}{${\theta}^{2}$}\right.{(\raisebox{1ex}{${\gamma}_{c}$}\!\left/ \!\raisebox{-1ex}{${\gamma}_{o}$}\right.)}^{-1}]$ |

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Leite, R.d.O.; Cardoso, R.L.
The Theory of Cognitive-Conditional Conservatism in Accounting. *Mathematics* **2020**, *8*, 1552.
https://doi.org/10.3390/math8091552

**AMA Style**

Leite RdO, Cardoso RL.
The Theory of Cognitive-Conditional Conservatism in Accounting. *Mathematics*. 2020; 8(9):1552.
https://doi.org/10.3390/math8091552

**Chicago/Turabian Style**

Leite, Rodrigo de Oliveira, and Ricardo Lopes Cardoso.
2020. "The Theory of Cognitive-Conditional Conservatism in Accounting" *Mathematics* 8, no. 9: 1552.
https://doi.org/10.3390/math8091552