Results 251 to 260 of about 69,925 (308)

Filtering characteristics of isolation layer in base-isolated structures and shaking table test verification. [PDF]

Sci Rep
Xu T, Wang Y, Meng Q, Qian S, Liu B.
europepmc   +1 more source

'Out of the Tropics' Sheds Light on Latitudinal Gradients in Clade Ages of Climbers, China. [PDF]

Ecol Evol
Zhao M, Li H, Wang Y, Jiang Y, Kang M, Xing K.   +5 more
europepmc   +1 more source

Evolutionary history of ponerine ants highlights how the timing of dispersal events shapes modern biodiversity. [PDF]

Nat Commun
Doré M, Borowiec ML, Branstetter MG, Camacho GP, Fisher BL, Longino JT, Ward PS, Blaimer BB.   +7 more
europepmc   +1 more source

Biome evolution in subfamily Cercidoideae (Leguminosae): a tropical arborescent clade with a relictual depauperate temperate lineage. [PDF]

Rev Bras Bot
Hagelstam-Renshaw C, Ringelberg JJ, Sinou C, Cardinal-McTeague W, Bruneau A.   +4 more
europepmc   +1 more source

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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 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

Conservatism in Accounting

SSRN Electronic Journal, 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

Does accounting conservatism pay?

Accounting & Finance, 2010
AbstractWe investigate whether or not there is a link between conservative accounting practices and the sensitivity of executive pay to accounting performance. Using several accrual‐based measures of accounting conservatism as well as alternative measures of accounting performance, we estimate an econometric model of CEO compensation that incorporates ...
Raghavan J. Iyengar, Ernest M. Zampelli
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   +2 more sources

Accounting Conservatism, Aggregation, and Information Quality*

Contemporary Accounting Research, 2007
We study the optimal accounting policy when a firm can control the information quality through costly and noncontractible action. It is shown that the desirable accounting has two features: (i) the accounting report aggregates, rather than reporting directly, the underlying information; (ii) the accounting has a conservative bias.
Qintao Fan, Xiao-Jun Zhang
openaire   +1 more source