Results 241 to 250 of about 1,923 (289)

Reduced Readiness for Social Interaction as a Strategy for Pathogen Avoidance by Women in Various Stages of Pregnancy and Postpartum. [PDF]

Evol Psychol
Frankowska N, Tołopiło A, Olszanowski M, Kaňková Š, Kuczmarski M, Szymkow A.   +5 more
europepmc   +1 more source

EUPopLink Country report - Serbia. [PDF]

Open Res Eur
Lazarevic A, Markovic A.
europepmc   +1 more source

A value-based topography of climate change beliefs and behaviors. [PDF]

PNAS Nexus
Karimi-Malekabadi F, Sachdeva S, Dehghani M.   +2 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

Three Essays on Conditional Accounting Conservatism

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"Discretionary Revenue and Conditional Conservatism"

Journal of Taxation and Accounting, 2021
This study investigate the link between discretionary revenues and conditional conservatism. discretionary revenue refers to revenue adjusted by management through intervention in financial reporting, which is a method of revenue recognised outside the normal scope.
Eunggil Kim, Sangkwon Cha
openaire   +1 more source

On the conditional conservatism measure: A robust estimation approach

Journal of Business Finance & Accounting, 2015
AbstractRecent research, due to Patatoukas and Thomas (2011) and Ball, Kothari, and Nikolaev (2013), focuses on Basu's (1997) conditional conservatism measure and the existence of a denominator effect – whether the difference between the earnings‐return coefficients of bad and good news firms (‘the Basu coefficient’) is only due to the beginning‐of ...
Seil Kim, James A. Ohlson
openaire   +2 more sources

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
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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