Results 11 to 20 of about 173,302,420 (186)
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 ...
John O'Hanlon +5 more
core +5 more sources
Jurnal Paradigma Akuntansi, 2020 The purpose of research is to obtain empirical evidence about the impact of leverage, firm size, accounting conservatism, earnings management to earnings response coefficient (ERC) on real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 40 real estate companies selected using purposive sampling method.
Tjandra, Jennie Debora
openaire +2 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
Influence of operating time on the corrosion in single-phase and two-phase media [PDF]
Nuclear Energy and Technology, 2021 Modern foreign computer codes predict a linear growth in the pipeline wall thinning with time due to the process of flow-accelerated corrosion (FAC), i.e. erosion-corrosion wear (ECW).
Valery I. Baranenko +2 more
doaj +3 more sources
Effectiveness of different metrics of floristic quality assessment: The simpler, the better?
Ecological Indicators, 2023 Vascular plants are good environmental indicators. Thus, floristic inventories have a high potential in environmental management since they reflect the current and past status of the environment.
Tiberio Fiaschi +11 more
doaj +1 more source
Indonesian Journal of Innovation Studies, 2023 This research aimed to examine the effect of accounting conservatism, firm size, company growth, and capital structure on the earnings response coefficient. This research method uses quantitative research methods, data collection used documentation studies in the form of secondary data sources of financial statements and stock prices in Property, Real ...
Melania Pangestu, Wiwit Hariyanto
openaire +1 more source
Ecology of Floristic Quality Assessment: testing for correlations between coefficients of conservatism, species traits and mycorrhizal responsiveness [PDF]
AoB PLANTS, 2017 Many plant species are limited to habitats relatively unaffected by anthropogenic disturbance, so protecting these undisturbed habitats is essential for plant conservation. Coefficients of conservatism (C values) were developed as indicators of a species' sensitivity to anthropogenic disturbance, and these values are used in Floristic Quality ...
Bauer, John T. +2 more
openaire +3 more sources
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
Diversity, 2023 This study aimed to show the influence of cultural landscape structure on species richnessand the conservation value of vascular flora.The analyses are based on 3201 original floristic lists (relevés) and 83,875 floristic data collected since 1994 within
Julian Chmiel
doaj +1 more source
Research of Accounting and Governance, 2023 This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange.
Nur Indriyani Aprilia +1 more
openaire +1 more source