Results 141 to 150 of about 930,916 (195)

Two novel multiple endocrine neoplasia type 1 variants caused thymic neuroendocrine tumor: a case report. [PDF]

Hered Cancer Clin Pract
Dai Z, Zhang J, Wang J, Ma L, Liao P, Deng X, Li Z, Luo Z, Guan J.   +8 more
europepmc   +1 more source

Technological Stability Across 25,000 Years: Lithic Simplicity as an Adaptive Response at Txina-Txina, Limpopo Basin, Southern Mozambique

Samawi O, Gomes A, Skosey-LaLonde E, Gonçalves C, Carvalho M, Rose JI, Raja M, Cascalheira J, Haws J, Benedetti M, Horta P, Bicho N.   +11 more
europepmc   +1 more source

Investor Sentiment and Accounting Conservatism

Accounting Horizons, 2017
SYNOPSIS This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further, the sentiment-conservatism relation is stronger for firms with greater sentiment-price sensitivity.
Rui Ge, Nicholas Seybert, Feida (Frank) Zhang   +2 more
openaire   +5 more sources

Corporate Suppliers and Customers and Accounting Conservatism

SSRN Electronic Journal, 2011
Abstract We argue that a firm's suppliers and customers prefer it to account more conservatively due to information asymmetry and these stakeholders' asymmetric payoffs with respect to the firm's performance. We predict that a firm meets this demand for accounting conservatism when suppliers or customers have bargaining advantages over it that enable
Hui, K.W., Klasa, S., Yeung, P.E.
openaire   +4 more sources

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Share Repurchases and Accounting Conservatism

SSRN Electronic Journal, 2019
The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases, an increasingly popular form of payout, and conservatism are potential mechanisms to counter managerial propensity
Gerald J. Lobo, Ashok Robin, Kean Wu
openaire   +1 more source

Accounting Conservatism and Risk Culture

2017
This chapter studies the relationships between accounting conservatism and bank solidity, both of which have a close relation with risk culture. Analysing a sample of 100 European listed entities that belong to the financial sector observed over the period of 2014–2015 (e.g., 200 firm-year observations), this research tests the hypothesis that a ...
Mechelli A, Cimini R
openaire   +4 more sources

Conservatism in Accounting

2003
This paper examines conservatism in accounting. Conservatism is defined as the differential verifiability required for recognition of profits versus losses. In its extreme form the definition incorporates the traditional conservatism adage: "anticipate no profit, but anticipate all losses." Despite criticism from many quarters, including standard ...
openaire   +1 more source

Accounting conservatism and managerial information acquisition

Journal of Accounting and Economics, 2020
We study the interaction between strategic managerial information acquisition and shareholders' optimal degree of conservative accounting. Conservative accounting results in more frequent early warnings that allow lenders or corporate boards to take corrective actions, but also increases the risk of false alarms and excessive interventions.
Christian Laux, Volker Laux
openaire   +2 more sources

Corporate Governance, Accounting Conservatism, and Manipulation

Management Science, 2017
We develop a model to analyze how board governance affects firms’ financial reporting choices and managers’ incentives to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows the board of directors to better oversee the firm’s investment decisions. This feature of conservatism, however,
Judson Caskey, Volker Laux
openaire   +2 more sources