Results 91 to 100 of about 930,916 (195)

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China. [PDF]

PLoS One
Wang X, Sun Y, Li Y, Zhang C.
europepmc   +1 more source

Conservatism and prudence in accounting

Scientific Bulletin of Odessa National Economic University, 2023
openaire   +1 more source

Complex Ownership Structures and Accounting Conservatism

, 2011
This study examines how complex ownership structures shape accounting conservatism. Using a firm-level complex ownership dataset from thirteen Western European countries, we find that: (1) firms with multiple blockholders apply more conservative ...
Tong, J.Y., Zhang, F.F., Ho, S.S.M., Haw, I.-M.   +3 more
core  

Bank accounting conservatism and capital management

Purpose – The aim of this paper is to investigate if and how conditional conservatism influences capital management practices in the context of European listed banks.
Marco Maffei, Fiorenza Meucci, Raffaela Casciello   +2 more
core   +1 more source

Eco-anxiety, Psychology, and Theological Beliefs About Creation Among Clergy and Lay People in the Church of England. [PDF]

J Relig Health
Village A, Francis LJ.
europepmc   +1 more source

Niche Conservatism Shapes Invasion Patterns of <i>Opuntia</i> Species Despite Interspecific Differences in Expansion Dynamics. [PDF]

Ecol Evol
Tao S, Chen X, Qi Z, Li P, Yan X.
europepmc   +1 more source

Accounting conservatism in Greater China: the influence of institutions and incentives

, 2015
[[abstract]]Purpose–The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure.
丁誌魰;Ting, Chih-Wen;Kung, Fan‐Hua (Alex);James, Kieran
core  

Differential Associations of Authoritarian Submission and Traditionalism with Fake-News Detection and Conspiracy-Claim Endorsement: Evidence from Two Romanian Samples in the 2024-2025 Electoral Cycle. [PDF]

Behav Sci (Basel)
Răileanu-Olariu T, Mutu A.
europepmc   +1 more source

Conservatism, epistemology, risk and mind

, 2014
In this paper, I comment on recent contributions to the debate about what conservatism is, and delineate something central or even essential to conservatism as very broadly defined as “an ideology predominantly concerned with the problem of change: not ...
O'Hara, Kieron
core