Results 91 to 100 of about 274,073 (342)
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
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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Some conservative stopping rules for the operational testing of safety-critical software [PDF]
, 1997 Operational testing, which aims to generate sequences of test cases with the same statistical properties as those that would be experienced in real operational use, can be used to obtain quantitative measures of the reliability of software.
Littlewood, B., Wright, D.
core +4 more sources
New Phytologist, 2019 The extent to which phylogenetic biome conservatism vs biome shifting determines global patterns of biodiversity remains poorly understood. To address this question, we investigated the biogeography and trajectories of biome and growth form evolution ...
E. Gagnon +4 more
semanticscholar +1 more source
Arthritis Care &Research, EarlyView.Objective Although treat‐to‐target urate‐lowering therapy (ULT) is endorsed as best practice in gout management, limited data exist on its impact on health‐related quality of life (HRQoL). We assessed the impact of treat‐to‐target ULT on HRQoL among participants receiving protocolized gout care, identifying factors associated with HRQoL and HRQoL ...
Austin Barry +16 more
wiley +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
Central Bank Independence and Conservatism under Uncertainty: Substitutes or Complements? [PDF]
The paper examines the optimal combination of central bank independence and conservatism in the presence of uncertain central bank preferences. We develop a model of endogenous monetary policy delegation in which government chooses the central bank's ...
Blandine Zimmer, Carsten Hefeker
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Arthritis Care &Research, EarlyView.Objective This study aims to describe the frequency and timing of physician referrals to physical therapists (PTs) and other treatments prescribed over 12 months in patients with recent onset of knee osteoarthritis (KOA). The study also aims to identify determinants of early PT referrals.
Samannaaz S. Khoja +4 more
wiley +1 more source
Impact of Positive Lifestyle Behaviors on Direct Health Care Cost Savings for Low Back Pain
Arthritis Care &Research, EarlyView.Objective This study aimed to investigate the relationship between a previously purpose‐developed lifestyle behavior scale and health care cost savings related to low back pain (LBP). Methods This longitudinal study used data from the Australian Twin Back (AUTBACK) study. LBP and lifestyle behavior measures were collected at baseline. Physical activity
Ye Tian +8 more
wiley +1 more source
Does conditional conservatism affect credit ratings? An analysis of Korean KRX bond issuers [PDF]
, 2015 We examine whether there is a relationship between conditional conservatism and credit ratings. Credit rating levels are the ‘opinion‘ of credit rating agencies about a firm’s default risk based on financial statements data and corporate governance ...
Lim, Hyoung Joo, Mali, Dafydd
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