Results 11 to 20 of about 46,940 (303)

Conservatism

open access: yes, 2013
Provides an overview of late 20th and early 21st century conservatism and its impact on western U.S. politics and national politics. Stresses the roles played by individuals such as Barry Goldwater, Ronald Reagan,and George W. Bush and their influence on
Chapman, Bert
core   +2 more sources

The Effect of Conditional Conservatism on Cost of Equity Capital [PDF]

open access: yesمجله دانش حسابداری, 2011
This study investigates the relationship between conditional conservatism and the cost of equity capital. In this study conditional conservatism rate is measured based on Callen et al (2009) at firm-year level and the three Fama and French (1993) factor ...
Seyed Abbas Hashemi   +2 more
doaj   +1 more source

Accounting conservatism: Does business strategy and investment level matter? [PDF]

open access: yesAccounting, 2021
This study aims to contribute to the ongoing debate over accounting conservatism through examining whether the corporate strategy can provide a logical justification for the conservatism, and whether this justification is consistent with or contradicts ...
Hassan, Nasr Taha
doaj   +1 more source

The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2012
Conservatism is an important feature in high-quality financial reporting and most companies use conservatism to achieve quality of these reports.
Gholam Hossein Asadi, Ramin Jalalian
doaj   +1 more source

Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

open access: yesThe Indonesian Journal of Accounting Research, 2021
One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini   +2 more
doaj   +1 more source

The effects of accounting conservatism on investment decision: Evidence from listed companies in China

open access: yesCogent Business & Management, 2022
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making.
Haixin Ma, Kyunbeom Jeong
doaj   +1 more source

Conservatism-Only and Conservatism + Demographics Models of Comfort with AI, Study 1.

open access: yes, 2021
Conservatism-Only and Conservatism + Demographics Models of Comfort with AI, Study 1.
Noah Castelo (6980552)   +1 more
core   +1 more source

Analytic Conservatism [PDF]

open access: yesBritish Journal of Political Science, 2004
We propose an analytic account of dispositional conservatism that attempts to uncover a foundation of what is often taken to be an anti-foundationalist position. We identify a bias in favour of the status quo as a key component of the conservative disposition and address the question of the justification of such a conservative disposition, and the ...
Brennan, Geoffrey, Hamlin, Alan
openaire   +2 more sources

Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence

open access: yesJournal of Accounting and Investment, 2021
Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).
Krismiaji Krismiaji, Sururi Sururi
doaj   +1 more source

Conservatism-Only and Conservatism + Demographics Models of Perceived Risk of AI, Study 1.

open access: yes, 2021
Conservatism-Only and Conservatism + Demographics Models of Perceived Risk of AI, Study 1.
Noah Castelo (6980552)   +1 more
core   +1 more source

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