Results 21 to 30 of about 17,754 (249)

The Impact of Conservatism on Management Earnings Forecasts [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
This research examines the relationship between conservative financial reporting and management earnings forecasts. In this study, data from 76 firms listed in the Tehran Stock Exchange from 2005 to 2011 has been collected and the research hypothesis has
Gholam Hossein Asadi, Morteza Bayat
doaj   +1 more source

The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance
Through a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism.
Mohammad Tavakoli, Ali Daemi Gah
doaj   +1 more source

The Role of Cost Stickiness in Estimating Conditional Conservatism [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
Empirical research documents a linear relation between earnings and stock returns, and often attributes this pattern to conditional conservatism—more timely recognition of bad news than good news.
Mohammad Hosein Safarzadeh   +1 more
doaj   +1 more source

Conservatism and Principlism in Contemporary Iran [PDF]

open access: yesتوسعه اجتماعی, 2017
In this paper, we seek to survey the relationship between principlism and conservatism in contemporary Iran. We use four hypotheses to demonstrate this relationship.
abbas hatami, mahmoudreza rahbarghazi
doaj   +1 more source

Confucian culture and accounting conservatism: evidence from China

open access: yesChina Journal of Accounting Studies, 2022
This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001–2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools)
Xingqiang Du   +3 more
doaj   +1 more source

The effect of single biome occupancy on the estimation of biome shifts and the detection of biome conservatism.

open access: yesPLoS ONE, 2021
Biome conservatism is often regarded as common in diversifying lineages, based on the detection of low biome shift rates or high phylogenetic signal. However, many studies testing biome conservatism utilise a single-biome-per-species approach, which may ...
Esther E Dale   +2 more
doaj   +1 more source

Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]

open access: yesمجله دانش حسابداری, 2011
The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
doaj   +1 more source

Clinical Course and Impact of Breaks in Therapy for Children With Relapsed/Refractory Solid Tumors

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Introduction Pediatric relapsed or refractory (R/R) solid tumors carry a dismal prognosis, and postrelapse patient experiences are not well described. We present postrelapse outcomes, including number of R/R events and subsequent therapy regimens.
Matthew T. McEvoy   +5 more
wiley   +1 more source

Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism

open access: yesAccounting Analysis Journal, 2020
This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange
Nur Solichah, Fachrurrozie Fachrurrozie
doaj   +1 more source

Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation

open access: yesFEBS Letters, EarlyView.
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe   +3 more
wiley   +1 more source

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