Results 231 to 240 of about 1,220,737 (270)

Bayesian Hierarchical Models With Calibrated Mixtures of g-priors for Assessing Treatment Effect Moderation in Meta-Analysis. [PDF]

Stat Med
Wang Q, Hong H.
europepmc   +1 more source

Early access disparities in innovative therapies across the US, EU, China, and Japan. [PDF]

Front Med (Lausanne)
Akodad S, Goldman M, Stevens H.
europepmc   +1 more source

Mycorrhizal type modifies the position of exudation carbon within the root economics space. [PDF]

Nat Commun
Lv C, Jin Y, Li R, Li D, Niu A, Che M, Zhou Z.   +6 more
europepmc   +1 more source

Community conservatism is widespread throughout microbial phyla and environments

Malfertheiner L, Tackmann J, Rodrigues JFM, von Mering C.   +3 more
europepmc   +1 more source

Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance and Accounting, 2007
Abstract:  This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news. Prior research suggests that conditional accounting conservatism reflected in earnings is mainly due to the accrual component of ...
Jinhan Pae
exaly   +3 more sources

CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

European Accounting Review, 2017
Based on 16,604 observations between 1994 and 2006, this study revisits the horizon problem' by examining how CEO retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their financial reporting before the retirement of their CEOs, and that strong corporate governance mitigates the effect ...
Chen, S., Ni, S.X., Zhang, F.F.
openaire   +5 more sources

Some of the next articles are maybe not open access.

Related searches:

Trade liberalization and conditional accounting conservatism: evidence from import competition

Review of Quantitative Finance and Accounting, 2018
This study examines the impact of import competition, an underexplored but integral component of trade liberalization, on conditional accounting conservatism. Existing literature offers conflicting arguments on the effect of import competition on conditional conservatism.
Qing L Burke, Mengying Wang, Tim V Eaton
exaly   +2 more sources

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia.Design/methodology/approachThis study uses the model developed by Basu (1997) and Ball and Shivakumar (2005) to examine the moderating effect of IFRS ...
Anna Che Azmi, Isuru Manawadu
exaly   +2 more sources

Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study

European Accounting Review, 2006
Abstract Using a sample consisting of firms from 20 countries, we investigate whether conditional conservatism affects the value relevance of accounting earnings. We find that the association of conditional conservatism with the value relevance of accounting earnings depends on the country-specific level of accrual intensity. That is, in countries with
Haihong He
exaly   +2 more sources