Results 71 to 80 of about 70,100 (310)
Value of Cash Holdings and Accounting Conservatism
SSRN Electronic Journal, 2011 We posit that accounting conservatism could mitigate the value destruction associated with increases in cash holdings. Consistent with this conjecture, we find that the market value of an additional dollar in cash holdings increases in accounting conservatism.
Urcan, O, Louis, H, Sun, A X
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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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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
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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
Monetary policy, accounting conservatism and trade credit
China Journal of Accounting Research, 2015 Using a sample of A-share listed firms in China during the 2003–2012 period, this paper investigates the effect of accounting conservatism on trade credit, taking changes in monetary policy into account.
Bingbin Dai, Fan Yang
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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
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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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Innovating Aircraft Repair Processes: The Role of Digitalization in Sustainability
Advanced Engineering Materials, EarlyView.This research explores how digitalization—by storing detailed non‐destructive testing data in structured DICONDE databases and creating a standard data model of the component—innovates aviation maintenance and repair processes. Coupled with a developed state‐based simulation model, it enables data‐driven, sustainable repair strategies that reduce waste,
Johanna Aigner +3 more
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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