Results 21 to 30 of about 36,898 (277)

Business strategy and earnings quality [PDF]

open access: yes, 2013
: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe   +2 more
core   +1 more source

A null model test of Floristic Quality Assessment: Are plant species’ Coefficients of Conservatism valid?

open access: yesEcological Indicators, 2015
Abstract Floristic Quality Assessment (FQA) was developed as a tool for quantifying the conservation value of natural areas based on their plant species composition and richness. Floristic Quality Assessment is based on Coefficients of Conservatism (C values) assigned to each plant species in a region or state. Each species i, is assigned a value Ci,
Jeffrey W. Matthews   +2 more
openaire   +1 more source

Does talk matter after all? Inflation targeting and central bank behavior [PDF]

open access: yes, 1999
Since 1990, a number of countries have adopted inflation targeting as their declared monetary strategy. Interpretations of the significance of this movement, however, have differed widely.
Kuttner, Kenneth N., Posen, Adam S.
core   +1 more source

Have Anglo-Catholics lost their vision for mission agencies? : an empirical enquiry among newly ordained clergy in Britain [PDF]

open access: yes, 2012
Attitude toward Christian mission agencies was investigated in a sample of 827 Anglican clergy ordained in the UK from 2002 to 2006. The Scale of Attitude Toward Mission Agencies (SATMA) consisted of six items related to the work that agencies do, and ...
Andrew Village   +32 more
core   +1 more source

The Effect of Bankruptcy Contagion on Earnings Informativeness [PDF]

open access: yesبررسی‌های 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]

open access: yesJournal 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

Floristic Quality Assessment: a critique, a defense, and a primer

open access: yesEcosphere, 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

The Link between Information Asymmetry and Conservatism in Financial Reporting [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
The main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. Becouse we argu that information asymmetry between equeity investors generates accounting conservatism in ...
Javad Rezazadeh, Abdollah Azad
doaj  

DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2020
This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I.   +2 more
doaj   +1 more source

The Effect of Income Smoothing, Accounting Conservatism, and Earning Information on the Earnings Response Coefficient

open access: yesJRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009
This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
openaire   +1 more source

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