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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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, Peasnell, K V, O'Hanlon, J F
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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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Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 2009 This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
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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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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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