Results 1 to 10 of about 62,384 (244)
Journal of Social and Political Psychology, 2017 Recent research suggests that different motivational bases underlie economic and cultural conservatism. Different political messages may address these different motivational bases. This article investigates the hypothesis that gain frames and achievement
Silke Eschert +2 more
doaj +1 more source
The Relationship between Information Asymmetry and Conservatism [PDF]
مطالعات تجربی حسابداری مالی, 2007 This paper studies the relationship between information asymmetry and accounting conservatism in financial statements. Information asymmetry between informed and uninformed equity investors creates an agency cost that increases the ...
Mohsen Khoshtinat, Fereshteh Yoosefi
doaj
Conservatism in nursing: a conceptual distinction between constructive and inhibitory forms
International Journal of Africa Nursing SciencesConservatism in nursing is frequently referenced in discussions of clinical practice and professional culture, yet it remains conceptually underexamined.
Ali Asghar Ghods, Ali Safdari
doaj +1 more source
Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [PDF]
مجله دانش حسابداری, 2014 Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which
doaj +1 more source
Jurnal Akuntansi dan Auditing, 2015 The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009).
Samuel Samuel, Agung Juliarto
doaj +1 more source
Frontiers in PsychologyThe study explores the links between palliative and hegemonic dimensions of conservatism, attitudes toward migrants and restrictive migration policy preferences.
Matúš Grežo +3 more
doaj +1 more source
Corporate Governance and Accounting Conservatism: Evidence from French CAC 40 Listed Companies
Scientific Annals of Economics and BusinessThis paper aims to study how board diversity impacts the accounting conservatism. It uses a sample of 34 companies listed on the CAC 40 during the 2012-2021period.
Anissa Dakhli
doaj +1 more source
The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [PDF]
بررسیهای حسابداری و حسابرسی, 2010 In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial ...
Bahman Bani Mahd, Tahmineh Baghbani
doaj
RUDN Journal of Psychology and Pedagogics, 2011 In the article the problem of overcoming the conservatism and implementing the innovation process in the educational institution is revealed; the historical concepts of “conservatism”, “innovation” are analyzed; the principles, the operational component ...
E Y Ibatullina, T V Vorontsova
doaj
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia.
Isuru Manawadu +2 more
doaj