Results 71 to 80 of about 472,093 (224)
Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
احمد احمدپور +2 more
doaj +1 more source
The Risk Management Role of Accounting Conservatism for Operating Cash Flows [PDF]
, 2013 This study examines relations between accounting conservatism and the downside risk of operating cash flows (OCF) and finds both unconditional and conditional conservatism to be negatively associated with OCF downside risk measured by indicators of OCF ...
Biddle, GC, Ma, ML, Song, FM
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Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [PDF]
مجله دانش حسابداری, 2014 The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange.
Seyed Hosein Sajadi +2 more
doaj +1 more source
Revista Contabilidade & Finanças, 2012 The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce
José Elias Feres de Almeida +3 more
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Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2017 This study is aimed to investigate the effect of corporate governance mechanisms on conditional conservatism of firms listed in Tehran Stock Exchange. Data are collected from 125 firms in the period from 2009 to 2013.
مهدی پرویزی +2 more
doaj +1 more source
Should Scientific Realists Embrace Theoretical Conservatism? [PDF]
, 2018 A prominent type of scientific realism holds that some important parts of our best current scientific theories are at least approximately true. According to such realists, radically distinct alternatives to these theories or theory-parts are unlikely to ...
Dellsén, Finnur
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The use of proofs in diversity arguments [PDF]
, 2000 The limits to the reliability that can be claimed for a design-diverse fault-tolerant system are mainly determined by the dependence that must be expected in the failure behaviours of the different versions: claims for independence between version ...
Littlewood, B.
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I-Finance, 1970 This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through ...
Dinnul Alfian Akbar
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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
Consistent estimation of conditional conservatism [PDF]
In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez +1 more
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