Results 11 to 20 of about 165,957,839 (246)
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 +2 more sources
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, Peasnell, K V, O'Hanlon, J F
core +5 more sources
Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 2009 This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
core +4 more sources
, 2014 In 1938, Yugoslav sculptor Oscar Nemon arrived in Britain, having fled the Nazi invasion of Brussels. He was part of the European avant-garde that came to the UK as a refugee.
Kollectiv, Pil
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Ecosphere, 2020 Tallgrass prairie is a disturbance‐dependent ecosystem that has suffered steep declines in the midwestern United States. The necessity of disturbance, typically fire or grazing, presents challenges to managers who must apply them on increasingly small ...
Diane L. Larson +4 more
doaj +1 more source
Ecological Indicators, 2021 Floristic Quality Assessment (FQA) metrics are used to assess the conservation value of natural areas based on the composition of their plant communities. FQA is based on coefficients of conservatism (C-values).
Jack Zinnen +3 more
doaj +1 more source
The Effect of Bankruptcy Contagion on Earnings Informativeness [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: This study examines the effect of inter-industry bankruptcy contagion on earnings informativeness of surviving firms between 2011 – 2015. Methods: In this regard, we test the informativeness of 123 companies listed in the Tehran stock Exchange
Elaheh Ahmadi Amin, Arash Tahriri
doaj +1 more source
Challenges of Population Policies on Childbearing and Reproductive Health After the Islamic Revolution of Iran [PDF]
Journal of Health Sciences and Surveillance System, 2022 Background: The nature of population policies in the field of health, especially population, fertility, and childbearing is complicated, so the families’ and policymakers’ decision on the quantity and quality of the reproduction and the childbearing ...
Parviz Mirzaei +2 more
doaj +1 more source
Conservatism-Only and Conservatism + Demographics Models of Perceived Risk of AI, Study 1.
, 2021 Conservatism-Only and Conservatism + Demographics Models of Perceived Risk of AI, Study 1.
Noah Castelo (6980552) +1 more
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Floristic Quality Assessment: a critique, a defense, and a primer
Ecosphere, 2019 Floristic Quality Assessment (FQA) measures have become extraordinarily influential ecological metrics in North America over the past 20 yr. Government agencies, conservation organizations, land managers, and researchers alike utilize this plant‐based ...
Greg Spyreas
doaj +1 more source