Results 91 to 100 of about 1,220,737 (270)
Accounting Conservatism, Analysts’ Performance and Stock Market Liquidity
, 2016 This paper investigates whether conditional accounting conservatism has informational benefits to financial market participants. Using a large sample of French firms over the period 2001-2014, we report that accounting conservatism improves the firm ...
Sougné, Danielle +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract Preserving ecosystem services, along with economic and environmental benefits, will require future landscape policies to identify and incorporate relevant landscape features. In this paper, we investigate the causal effect of agricultural landscape simplification on drought‐related grassland damages.
Marco Ferro +5 more
wiley +1 more source
The Investigation of Earning Management Effects on Earning Quality in Firms Under Financial Crises [PDF]
مجله دانش حسابداری, 2013 This paper analyzes earning management in firms under financial crises and its effects on earning quality compared with other firms during 2005-2010, using the data of 32 firms under financial crises and 82 other firms to test research hypothesis.
doaj +1 more source
Journal of Management and Accounting Studies, 2019 Conservatism is one of Significant Features of Financial Reporting. Information that provided conservative, increase reliability and confidence of users of financial statements such as investors, lenders and shareholders. Increased convenience and reliability of the information, effected on financing company.
Neda Shariat, Aliakbar Nonahal Nahr
openaire +1 more source
Balance sheet versus earnings conservatism in Europe. [PDF]
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United ...
García Lara, Juan Manuel, Mora, Araceli
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Accounting Conservatism and Bankruptcy Risk
, 2020 For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash ...
Ma, MLZ, Biddle, GC, Song, FM
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Information framing and the impact of nutrition label serving size change
American Journal of Agricultural Economics, EarlyView.Abstract The framing of information can significantly influence how consumers interpret and respond to it. This paper investigates how the change in serving sizes in Nutrition Facts Panel (NFP) affects consumer choices for carbonated soft drinks (CSD). We first estimate a reduced form difference‐in‐differences (DiD) model to document causal effects on ...
Yuxiang Zhang, Yizao Liu, Linlin Fan
wiley +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT The rapid increase in older people in prison populations worldwide is generating significant health, cost, and human rights pressures on custodial systems. Compassionate release for older, frail inmates is a potentially effective response, yet little is known about public support for this approach.
Ye In (Jane) Hwang +3 more
wiley +1 more source
Journal of Financial Reporting, 2016 ABSTRACT We revisit evidence that conditional conservatism aggregates up from the firm level causing corporate profit estimates in the National Income and Product Accounts (NIPA) to be more sensitive to negative relative to positive aggregate return news. Our study delivers three main messages.
Laurion, Henry, Patatoukas, Panos N
openaire +3 more sources
The fossil record stays silent: Confusions and conundrums for hominin pelvis evolution
The Anatomical Record, EarlyView.Abstract The evolution of the hominin pelvis is commonly modeled as a series of stages driven largely by the requirements of bipedal locomotion, reproduction, thermoregulation, and pelvic floor muscular support. These patterns are complicated by variation in canal dimensions in relationship with different changes in overall pelvic breadths. To quantify
Helen K. Kurki, Cara M. Wall‐Scheffler
wiley +1 more source