Results 91 to 100 of about 1,923 (289)

Conditional Conservatism of Aggregate Accounting Earnings

Accounting and Finance Research, 2014
We examine whether or not conditional conservatism is observed at the aggregate level.  Using both the Basu (1997) model and the Ball and Shivakumar (2006) models, we find some evidence consistent with conditional accounting conservatism at the aggregate level.
Dongkuk Lim, Kenneth Zheng
openaire   +2 more sources

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]

مطالعات تجربی حسابداری مالی, 2011
One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
doaj  

Beyond Robodebt: Media Representations of Welfare and Fraud Before and After the Robodebt Royal Commission

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks, Georgia van Toorn   +1 more
wiley   +1 more source

The governing role of board gender diversity on conditional accounting conservatism and executive remuneration: performance-based versus equity-based remunerations

Future Business Journal
This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
doaj   +1 more source

Is conditional conservatism higher for overseas-listed Chinese companies on the Hong Kong Stock Exchange?

, 2010
This paper examines conditional accounting conservatism (Basu, 1997) of Chinese companies that are overseas listed in Hong Kong as H-shares.
Cheng, Chia-Ling, James, Kieran, Kung, Fan-Hua   +2 more
core  

Public Attitudes Toward Compassionate Release of Older People From Prison: Findings From a National Survey in Australia

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, Natasha Ginnivan, Amanuel Kidane Hagos, Tony Butler   +3 more
wiley   +1 more source

The Effect of Industry Operating Cash Flow Volatility on Stock Price Crash Risk: The Moderating Role of Economic Policy Uncertainty and Conditional Conservatism [PDF]

مطالعات تجربی حسابداری مالی
Stock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level. This implies that theStock price crash risk, defined as an adverse event, is a pervasive phenomenon at the market level.
Sarah Mohsin, Narges Hamidian, Seyed Abbas Hashemi   +2 more
doaj   +1 more source

Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism

Accounting Horizons
SYNOPSIS High-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies. Employing this discretion, high-ability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S.
Shibashish Mukherjee, Shuo Wang, Mustafa Reha Okur   +2 more
openaire   +2 more sources

Quantum Phenomena in Molecular and Biological Systems: A Decoherence‐Based Decision Framework With Falsifiable Predictions and a Failure‐Mode Taxonomy

Advanced Physics Research, EarlyView.
A physics‐grounded framework based on decoherence timescales (τ_dec vs τ_func), Markovian validity, and falsifiability criteria is applied across molecular systems to distinguish where quantum effects are necessary, marginal, or irrelevant. The analysis integrates quantum chemistry, biological quantum mechanisms, and quantum computing under a unified ...
Sarfaraz K. Niazi
wiley   +1 more source