Results 111 to 120 of about 33,731 (296)

Pengaruh Unconditional Dan Conditional Conservatism Terhadap Financial Distress [PDF]

, 2018
Financial distress is increasingly faced by some companies early in bankruptcy; it's usually caused by the improper basis of decision making and the unavailability of cash.
Arfianti, R. I. (Rizka), Kumalawati, N. I. (Nanda)   +1 more
core  

Long‐term benefits of burns for large mammal habitat undermined by large, severe fires in the American West

Ecography, EarlyView.
Escalating wildfire frequency and severity are altering wildland habitats worldwide. Yet investigations into fire impacts on wildlife habitat rarely extend to the macroecological scales relevant to species conservation and global change processes. We evaluate the effects of wildfire on habitat quality and selection by large mammals spanning three ...
Kirby L. Mills, Martin Leclerc, Mark A. Ditmer, Zachary L. Steel, David C. Stoner, Joseph O. Sexton, Panshi Wang, Kent R. Hersey, Darren DeBloois, Cody A. Schroeder, Kathryn A. Schoenecker, Julie K. Young, Alyson M. Andreasen, Kathleen M. Longshore, Patrick J. Jackson, Derek B. Hall, Kristin Engebretsen, Neil H. Carter   +17 more
wiley   +1 more source

Vicarious Touch: A Potential Substitute for Social Touch During Touch Deprivation

European Journal of Social Psychology, EarlyView.
ABSTRACT Restricted interpersonal touch experiences, for instance due to COVID‐19 social distancing measures, result in detrimental effects on anxiety, loneliness and psychological well‐being. Yet, interventions capable of mitigating the impact of social touch deprivation, as experienced during the COVID‐19 pandemic, remain insufficient. In this study,
Louise P. Kirsch, Mariana von Mohr, Athanasios Koukoutsakis, Aikaterini Fotopoulou   +3 more
wiley   +1 more source

City Slicker or Country Bumpkin?—Distinguishing Urban and Rural Residents From Subtle Facial Cues

European Journal of Social Psychology, EarlyView.
ABSTRACT Stereotypes characterize urban and rural residents as differing in traits, values and social outcomes. Here, we examined how people's stereotypes about urban and rural residents differ, testing their validity using a lens model. Results showed that participants detected whether people resided in urban or rural areas from photos across three ...
McLean G. Morgan, Laura Tian, Nicholas O. Rule   +2 more
wiley   +1 more source

Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms [PDF]

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively ...
Carl-Friedrich Leuschner, Frank Westermann, Sebastian Brauer   +2 more
core  

Ideological (a)Symmetry in Research Evaluations: The Case of Research on Ideological Versus Racial Group Differences

European Journal of Social Psychology, EarlyView.
ABSTRACT This research investigates how political ideology shapes laypeople's evaluation of scientific studies examining cognitive differences between groups. In three experiments in Germany and the United States, participants evaluated identical research reports that varied only in the intergroup context—racial (Blacks/Whites) or ideological (liberals/
Julia Elad‐Strenger, Alyce M. Thiel, Thomas Kessler   +2 more
wiley   +1 more source

How Changing Narratives About the Future Shape Policymaking for the Long Term

European Policy Analysis, EarlyView.
ABSTRACT How can we explain decisions by governments to engage in policy investments—accepting short‐term costs in return for anticipated gains in the longer term—after previously sustaining the status quo? Our article examines the role of narratives in changing expectations about the future as a key driver of intertemporal policymaking. In light of an
Pieter Tuytens, Charlotte Haberstroh
wiley   +1 more source

Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence

American Business Review
This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds.
Debarati Basu
doaj   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core  

Development and validation of a deep survival model to predict time to seizure from routine electroencephalography

Epilepsia, EarlyView.
Abstract Objective This study was undertaken to develop and validate a deep survival model (EEGSurvNet) that analyzes routine electroencephalography (EEG) to predict individual seizure risk over time, comparing its performance to traditional clinical predictors such as interictal epileptiform discharges (IEDs).
Émile Lemoine, An Qi Xu, Mezen Jemel, Frédéric Lesage, Dang K. Nguyen, Elie Bou Assi   +5 more
wiley   +1 more source