Conservatism and prudence in accounting
Scientific Bulletin of Odessa National Economic University, 2023 openaire +1 more source
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core
Phylogeny and Functional Traits Jointly Shape Global Rice Pest Invasions. [PDF]
InsectsXie J, Yuan Y, Chen Z, Qiao L, Xu J.
europepmc +1 more source
CEO Gender, Ethical leadership and Accounting Conservatism
, 2013 With male CEOs dominating corporate leadership, prior literature examining top management's decision-making suffers from an implicit masculine bias. Males and females are biologically and psychologically different.
Tam, K., Zhang, F.F., Ho, S., Li, A.Y.
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Community conservatism is widespread across microbial phyla and environments. [PDF]
Nat Ecol EvolMalfertheiner L +3 more
europepmc +1 more source
Context specific personality associations with political ideology are shaped by geographical variation. [PDF]
Sci RepGarner KM, Revelle W.
europepmc +1 more source
A Global Analysis of the Distribution Patterns of Style-Length Polymorphisms Across Angiosperms. [PDF]
Ecol EvolRodrigues Novaes L +3 more
europepmc +1 more source
Species evolution determines epiphyte evolution in Orchids. [PDF]
Plant DiversZhang T, Zhai JW, Wang G.
europepmc +1 more source
Diversity and Functional Prediction of Gut Microbiota in Forficulidae Natural Enemies from Mulberry Orchards and Cornfields in Southern China. [PDF]
InsectsZheng Y +7 more
europepmc +1 more source
Community Assembly Mechanism of Woody Plants at Different Successional Stages in Karst Areas Based on Functional Traits and Phylogeny. [PDF]
Ecol EvolHu H +5 more
europepmc +1 more source