Results 71 to 80 of about 69,925 (308)
The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe
Review of Economic Perspectives, 2020 We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional ...
Cerqueira Antonio, Pereira Claudia
doaj +1 more source
Accounting Conservatism and Disposition Effect
International Journal of Business and Management, 2011 The current financial crisis which began in 2008 created economic disruption on a global level. This study investigates the effect of accounting conservatism on the disposition effect in the Chinese capital markets. Our research findings show accounting conservatism offsets “overestimation “and “underestimation” resulting from the disposition effect ...
Ying Zhao, Roger Su, Keith Hooper
openaire +2 more sources
Arthritis Care &Research, EarlyView.Objective We aimed to test the efficacy of personalized treatment of older veterans with chronic low back pain (CLBP) delivered by Aging Back Clinics (ABCs) as compared with usual care (UC). Methods Two hundred ninety‐nine veterans aged 65 to 89 with CLBP from three Veterans Affairs (VA) medical centers underwent baseline testing, randomization to ABC ...
Debra K. Weiner +9 more
wiley +1 more source
PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Assets: Jurnal Akuntansi dan Pendidikan, 2012 This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company.
Anggita Langgeng
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Pengaruh Ukuran Perusahaan terhadap Konservatisme Akuntansi dengan Leverage sebagai Variabel Pemoderasi [PDF]
, 2016 The purpose of this study is to analyze the effect of firm size on accounting conservatism and leverage as moderating variable between firm size and accounting conservatism. In this study, conservatism is measured by Earning/Accrual Method (Zhang Model),
Sumiari, K. N. (Kadek) +1 more
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International Journal of Adaptive Control and Signal Processing, EarlyView.This paper proposes two projector‐based Hopfield neural network (HNN) estimators for online, constrained parameter estimation under time‐varying data, additive disturbances, and slowly drifting physical parameters. The first is a constraint‐aware HNN that enforces linear equalities and inequalities (via slack neurons) and continuously tracks the ...
Miguel Pedro Silva
wiley +1 more source
The Role of Accounting Conservatism in a well-functioning Corporate Governance System [PDF]
This paper analyses accounting related to corporate governance and is organized as follows. The first section deals with understanding the concept of accounting conservatism.
Burkart, Mike, Narayanan, Supreena
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Pengaruh Konflik Kepentingan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Dan Tipe Strategi Sebagai Variabel Pemoderasi [PDF]
, 2013 Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict of interest and accounting conservatism.
Cahyati, A. D. (Ari) +1 more
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Advanced Engineering Materials, EarlyView.Predicting extreme defects in additive manufacturing remains a key challenge limiting its structural reliability. This study proposes a statistical framework that integrates Extreme Value Theory with advanced process indicators to explore defect–process relationships and improve the estimation of critical defect sizes. The approach provides a basis for
Muhammad Muteeb Butt +8 more
wiley +1 more source
Normal, Abnormal Book-Tax Differences And Accounting Conservatism [PDF]
, 2017 The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality).
Jarboui, Anis, Koubaa, Rakia Riguen
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