Results 21 to 30 of about 274,073 (342)
The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [PDF]
بررسیهای 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
Cogent 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
Experience and Epistemic Structure: Can Cognitive Penetration Result in Epistemic Downgrade? [PDF]
, 2020 Reflection on the possibility of cases in which experience is cognitively penetrated has suggested to many that an experience's etiology can reduce its capacity to provide prima facie justification for believing its content below a baseline.
Chudnoff, Elijah
core +1 more source
Conservatism: Analytically Reconsidered [PDF]
The Monist, 2016 This special issue is motivated by the observation that conservatism plays a marginal role in contemporary philosophy even though it appears to be of considerable importance in moral, social, and political reality. One reason for this neglect is that defenders of conservatism have often refrained from articulating their arguments in a language that is ...
Beckstein, Martin, Cheneval, Francis
openaire +3 more sources
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, O'Hanlon, J F, Peasnell, K V
core +1 more source
Menstrual cycle phase does not predict political conservatism [PDF]
, 2015 Recent authors have reported a relationship between women's fertility status, as indexed by menstrual cycle phase, and conservatism in moral, social and political values. We conducted a survey to test for the existence of a relationship between menstrual
A Faraji-Rad +41 more
core +3 more sources
Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence
Journal 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
Political Uncertainty and Accounting Conservatism
The European Accounting Review, 2020 Political uncertainty leads to greater information asymmetry among contracting parties to the firm, resulting in an increased demand for accounting conservatism.
Lili Dai, P. Ngo
semanticscholar +1 more source
Accounting Conservatism and Bankruptcy Risk
Journal of Accounting, Auditing and Finance, 2020 For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash ...
Gary C. Biddle, Mary L. Z. Ma, F. Song
semanticscholar +1 more source