Results 281 to 290 of about 274,073 (342)

Accounting conservatism and corporate governance: evidence from India

Journal of Global Responsibility, 2021
Purpose The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach The period for the study is from 2010–2018.
Meenal Sharma, Rajbir Kaur
semanticscholar   +1 more source

Family Values: Between Neoliberalism and the New Social Conservatism

Contemporary Sociology, 2018
of the past and that all three have foundered on the shoals of race, gender, and class politics. Drawing on feminist theory, she emphasizes that the impact of these and similar social movements will depend on the social location of the activists and ...
Jennifer Randles
semanticscholar   +1 more source

The Effect of Religion on Accounting Conservatism

The European Accounting Review, 2020
This paper investigates whether religiosity, a key informal institutional factor, strongly influences a firm’s adoption of accounting conservatism. Using a sample from the U.S.
Lijun Ma, Min Zhang, Jingyu Gao, Tingting Ye   +3 more
semanticscholar   +1 more source

Conservatism

2023
The nature of conservative ideology is and will continue to be warmly contested. In this short history, Mark Garnett contends that the disagreements have been particularly strong in the instance of British conservatism because the ideological label continues to be used by a prominent political party.
openaire   +2 more sources

Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*

, 2020
Recent research shows that investors react to the tone of qualitative disclosure and that firms strategically manipulate tone to bias investors’ perceptions (i.e., they engage in “tone management”).
Carlo D’Augusta, Matthew D. DeAngelis
semanticscholar   +1 more source

Conservatism

Political Ideologies in Contemporary Russia, 2020
E. Fawcett
openaire   +2 more sources

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons, 2020
We examine the relation between corporate social responsibility (CSR) performance and conditional accounting conservatism. Drawing upon the stakeholder-engaging and information-enhancing perspectives of CSR activities, we hypothesize that the demand ...
Qing L. Burke, Po-Chang Chen, Gerald J. Lobo   +2 more
semanticscholar   +1 more source

Ovarian Conservatism*

Southern Medical Journal, 1976
Everyone is conscious of the prime role of the ovaries in making a female a "female." However, too little attention has been directed toward the systemic mechanism of estrogens that protects against coronary artery disease and osteoporosis. Exogenous estrogen appears to be almost as effective as the ovaries are in protecting a female from these ...
openaire   +2 more sources

Conditional Conservatism and the Limits to Earnings Management

Journal of Accounting and Public Policy, 2019
We examine the impact of conditional conservatism on earnings management. Our findings support the view that conservatism reduces accruals-based earnings management but also triggers a trade-off between accruals and real earnings management. We show that,
Juan M. García Lara, Beatriz García Osma, Fernando Penalva   +2 more
semanticscholar   +1 more source

Corporate social responsibility, market reaction and accounting conservatism

Kybernetes, 2020
Purpose Non-financial information disclosure may reflect the quality of corporate financial reports or disclosure policy choices. The authors examine the relationship between corporate social responsibility (CSR) and accounting conservatism and also ...
Xixi Shen, Kung‐Cheng Ho, Lu Yang, Leonard F.S. Wang   +3 more
semanticscholar   +1 more source