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Context specific personality associations with political ideology are shaped by geographical variation [PDF]
Scientific ReportsGeographical context influences the relationship between personality traits and Conservatism across the USA. Using data from the Synthetic Aperture Personality Assessment (SAPA) project, we analyzed 154,960 participants residing in 8,708 ZIP Code ...
Kayla M. Garner, William Revelle
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, 2015 Conservatism is a political ideology which problematizes change, resists modernity and values stability, tradition and order. It emerged in the Enlightenment (often in reaction to it), in the work of Hume, Montesquieu, Madison and Burke, but its roots go
O'Hara, Kieron
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DETERMINATION OF DEBT COVENANT, LAVERAGE , FINANCIAL DISTRESS AGAINST ACCOUNTING CONSERVATISM
IJEBD (International Journal of Entrepreneurship and Business Development), 2023 The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer products
Mohamad Johan Efendi +3 more
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Perplexity in Accounting Conservatism: a Critical Review
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at ...
Fuad Hudaya Fatchan, Ari Kuncara Widagdo
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Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [PDF]
مطالعات تجربی حسابداری مالی, 2022 Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements.
Mehdi Heidari +2 more
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The Relation between Earnings Conservatism and Balance Sheet Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2015 Earnings conservatism is defined as the extent to which firms expected losses are reflected more timely than expected gains of a firm. Balance sheet conservatism shows values which are recognized in the market but not in the books.
GholamReza Kordestani, mehdi khalili
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A Contrast of Criteria for Special Places Important for Biodiversity Outcomes
Frontiers in Marine Science, 2022 This paper contrasts seven spatial biodiversity conservation area designations by six different bodies: Other Effective Area-Based Conservation Measures (OECMs), and the Ecologically and Biologically Significant Areas (EBSAs) of the Convention on ...
Jake Rice +7 more
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Jurnal Akuntansi, 2023 This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti +2 more
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Conservatism and the Informational Content of Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2017 This paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the Tehran Stock Exchange during 2004-2013.
abdolreza talaneh, Marzieh Kazemi
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Impact of accounting conservatism on IPO under-pricing: evidence from India
Cogent Economics & Finance, 2022 In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors.
Nenavath Sreenu +3 more
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