Results 71 to 80 of about 33,731 (296)

Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

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, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque   +3 more
doaj   +1 more source

The Challenge of Handling Structured Missingness in Integrated Data Sources

Advanced Intelligent Discovery, EarlyView.
As data integration becomes ever more prevalent, a new research question that emerges is how to handle missing values that will inevitably arise in these large‐scale integrated databases? This missingness can be described as structured missingness, encompassing scenarios involving multivariate missingness mechanisms and deterministic, nonrandom ...
James Jackson, Marius Hofert, Eleni‐Rosalina Andrinopoulou, Niels Hagenbuch, Sarah McGough, Chris Harbron, Robin Mitra   +6 more
wiley   +1 more source

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

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

CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN

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
doaj   +1 more source

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.
core   +1 more source

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

Individualized Treatment in Distal and Medium Vessel Occlusion Stroke Using a Validated Explainable Counterfactual Treatment Estimation Model

Annals of Neurology, EarlyView.
Objective The optimal treatment for distal medium vessel occlusion (DMVO) stroke remains uncertain, and evidence comparing endovascular therapy (EVT) with medical management (MM) is limited. We aimed to develop and validate a predictive modeling tool to assess individual treatment benefit in DMVO stroke using explainable counterfactual treatment ...
Mohamed F. Doheim, Mahmoud H. Mohammaden, Hend Abdelhamid, Marta Olive‐Gadea, Marc Rodrigo‐Gisbert, Manuel Requena, Johanna T. Fifi, James E. Siegler, Santiago Ortega‐Gutierrez, Mohamad Abdalkader, Ali Alaraj, Wei Hu, Thanh N. Nguyen, Diogo C. Haussen, Raul G. Nogueira   +14 more
wiley   +1 more source

Technobiological Pathways for High‐CO₂ Capture Using Micro‐/Macroalgae: Genetic Engineering, Process Automation, and Value‐Added Bioproducts

Asia-Pacific Journal of Chemical Engineering, EarlyView.
ABSTRACT Greenhouse gas (GHG) emissions have emerged as one of the most critical drivers of climate change; this is primarily due to high concentrations and long atmospheric life of carbon dioxide (CO2). For a significant amount of time, various biological processes such as microalgal cultivation, cyanobacterial systems, photosynthetic microorganisms ...
Sadhana Semwal, Harish Chandra Joshi
wiley   +1 more source

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, Manuel Núñez-Nickel   +1 more
core