Results 251 to 260 of about 70,161 (310)

Youth, personality and collective victimhood distinguish support for radical climate action. [PDF]

Commun Psychol
Hornsey MJ, Pearson S, Wibisono S, Thomas EF, Bird LH, Nylund JL, Bretter C, Acevedo JD, Fielding KS, Amiot CE, Moghaddam FM, Louis WR.   +11 more
europepmc   +1 more source

Improving monitoring of sexual, reproductive health, and rights globally. [PDF]

PLoS Med
Ahmad SS, Bhutta ZA.
europepmc   +1 more source

Phylogenetic Conservatism and Ambient Temperature Shape Spatial Variation in Bat Occupancy and Species Richness Along a Subtropical Elevational Gradient. [PDF]

Ecol Evol
Russi CH, Neckel-Oliveira S, Carvalho-Rocha V, Peres CA.   +3 more
europepmc   +1 more source

Community conservatism is widespread throughout microbial phyla and environments

Malfertheiner L, Tackmann J, Rodrigues JFM, von Mering C.   +3 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