Results 21 to 30 of about 69,634 (291)
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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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
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Accounting conservatism: Does business strategy and investment level matter? [PDF]
Accounting, 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
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Conservatism and the Informational Content of Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2017 This paper examines the relationship between accounting conservatism and informational content of earnings using data of 167 firms listed on the Tehran Stock Exchange during 2004-2013.
abdolreza talaneh, Marzieh Kazemi
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Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The 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
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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
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, 2014 In 1938, Yugoslav sculptor Oscar Nemon arrived in Britain, having fled the Nazi invasion of Brussels. He was part of the European avant-garde that came to the UK as a refugee.
Kollectiv, Pil
core +5 more sources
British 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
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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
CONSERVATISM IN OVARIOTOMY. [PDF]
JAMA: The Journal of the American Medical Association, 1896 I have recently received two vigorous letters, which I enclose, from friends who are doctors, upon the ethical status of the operation for the removal of the ovaries. These letters have brought vividly to mind a note which I published in the American Journal of Obstetrics , for February 1893, entitled "The Ethical Side of the Operation of Oophorectomy;"
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