Results 241 to 250 of about 33,731 (296)

Investigating the causal effects of religiosity on childbearing among U.S. adolescents using a three-wave longitudinal design. [PDF]

Sci Rep
Chvaja R, Shaver JH, Bulbulia JA.
europepmc   +1 more source

A hybrid framework for disease biomarker discovery in microbiome research combining Bayesian networks, machine learning, and network-based methods. [PDF]

Biol Methods Protoc
Aghdam R, Shan S, Lankau R, Solís-Lemus C.   +3 more
europepmc   +1 more source

Elevational variation in anatomical traits of the first-order roots and their adaptation mechanisms. [PDF]

Plant Divers
Wang X, Liu X, Chen S, Zhu J, Yuan Y, Zhu R, Chen K, Yang X, Wang X, Mo W, Wang R, Zhang S.   +11 more
europepmc   +1 more source

Applying the layers of protection analysis (LOPA) method to high containment level biological facilities. [PDF]

Sci Rep
Harsono A, Waters R, Tearle J, Harkess G.   +3 more
europepmc   +1 more source

Three Essays on Conditional Accounting Conservatism

openaire   +1 more source

Some of the next articles are maybe not open access.

Related searches:

Product market competition and conditional conservatism

Review of Accounting Studies, 2013
Based on pooled cross-sectional analysis, we find a robust positive relation between product market competition and conditional accounting conservatism. We also find evidence of an inter-temporal increase in conditional conservatism following industry deregulation and increased antitrust case filings.
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana, Raynolde Pereira   +3 more
openaire   +1 more source

Debt Structure and Conditional Conservatism

Journal of Financial Reporting, 2019
ABSTRACT We investigate whether characteristics of firms' debt structure, beyond leverage and debt covenants, are associated with predictable variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an efficient mechanism employed by an organization to address agency conflict ...
Hye Seung (Grace) Lee, Logan B. Steele
openaire   +1 more source

Conditional Conservatism and Audit Fees

Accounting Horizons, 2014
SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as compensation and debt contracting ...
Hye Seung (Grace) Lee, Xu Li, Heibatollah Sami   +2 more
openaire   +1 more source

Placebo Tests of Conditional Conservatism

The Accounting Review, 2015
ABSTRACT Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias in this measure, because a placebo—lagged earnings—also exhibits similar asymmetry.
Panos N. Patatoukas, Jacob K. Thomas
openaire   +1 more source

Identifying Conditional Conservatism

European Accounting Review, 2006
Abstract This paper provides guidance for empiricists interested in measuring conditional conservatism and in interpreting associations of those measures with variables of interest. I begin by discussing the nature and importance of conditional conservatism and surveying the literature identifying conditional conservatism.
openaire   +1 more source