Results 1 to 10 of about 36,898 (277)
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2013 ABSTRACTA substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of economic shocks (“news”), and how it depends on various market, political, and institutional variables. Studies typically assume the Basu [1997] asymmetric timeliness coefficient (the incremental slope on negative returns in a ...
BALL, RAY +3 more
core +8 more sources
Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient [PDF]
Sriwijaya International Journal of Dynamic Economics and Business, 2017 The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company,
Sri Agustina Basuki +2 more
doaj +3 more sources
The impact of accounting conservatism on enterprise innovation investment [PDF]
HeliyonThis study investigates the influence of accounting conservatism on corporate innovation investment through the lens of information asymmetry theory. While existing literature acknowledges the importance of accounting conservatism in corporate decision ...
Weiyu Zou, Aniza Othman
doaj +2 more sources
Spatial assessment of ecological health of riverine forest ecosystem using Floristic Quality Index [PDF]
Scientific ReportsField based ecological studies are efficient tools enabling decision makers to keep an eye on the health of forest ecosystem especially under anthropogenic stress.
Saima Khalid +4 more
doaj +2 more sources
Jurnal Bisnis dan Akuntansi, 2022 The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable.
Noviola Suhandi, Paulina Sutrisno
openaire +1 more source
Accounting Conservatism and Liquidity Management [PDF]
پژوهشهای تجربی حسابداری, 2015 This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
doaj +1 more source
The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [PDF]
مطالعات تجربی حسابداری مالی, 2015 This research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392.
Mohammad Hossein Safarzadeh +1 more
doaj +3 more sources
Twenty years of tallgrass prairie restoration in northern Illinois, USA
Ecological Solutions and Evidence, 2021 Ecosystem restoration projects need to measure progress toward project goals and deliver desired outcomes. This study examines longitudinal plant community data collected from permanent transects at the Nachusa Grasslands preserve in northern Illinois ...
Elizabeth M. Bach, Bill P. Kleiman
doaj +1 more source
The Impact of Conservatism on Management Earnings Forecasts [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This research examines the relationship between conservative financial reporting and management earnings forecasts. In this study, data from 76 firms listed in the Tehran Stock Exchange from 2005 to 2011 has been collected and the research hypothesis has
Gholam Hossein Asadi, Morteza Bayat
doaj +1 more source
Introducing Conservatism Coefficient and determining it for ground flora in middle Zagros Forest, (Case study: Kakareza Forest, Lorestan province) [PDF]
تحقیقات جنگل و صنوبر ایران, 2017 Natural and anthropogenic disturbances result to loss of biodiversity and ecosystem stability decline. Metrics that aggregate more qualitative information on individual species and overall community composition could be useful to better assess factors ...
Zahra Mirazadi +2 more
doaj +1 more source