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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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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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Ecology Letters, 2008 Ecologists are increasingly adopting an evolutionary perspective, and in recent years, the idea that closely related species are ecologically similar has become widespread. In this regard, phylogenetic signal must be distinguished from phylogenetic niche
Jonathan B. Losos, Losos, Jonathan
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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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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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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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حوکمة الشرکات والتحفظ المحاسبى والقرارات المالية أدلة عملية من البيئة السعودية [PDF]
المجلة العلمية للاقتصاد والتجارة, 2015 This study aims to examine the concept of accounting conservatism in an integrated manner.there is an ongoing debate over the accounting conservatism ,where it considers ,on one hand ,as one of the quality characteristics of information and reduces the ...
نصر طه حسن
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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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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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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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