Results 31 to 40 of about 69,634 (291)

Accounting Conservatism and Liquidity Management [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
doaj   +1 more source

The effect of Conservatism on jurisprudential inference [PDF]

open access: yesمطالعات فقه و حقوق اسلامی, 2022
Conservatism is one of the influential matters on jurisprudence and has two types of admissible and inadmissible. The effects of these two on jurisprudence have to be known distinguished.
Saeid Ziyaeifar
doaj   +1 more source

Cultural conservatism

open access: yesJournal of Cognition and Culture, 2022
Trying to preserve cultural forms as faithfully as possible is a key motivation for cultural transmission. This chapter reviews two possible accounts of it. One, evolutionary conservatism, is premised on the superiority of accumulated cultural knowledge compared to individual judgement—a theme that runs strongly through both the cultural evolution ...
openaire   +2 more sources

Conservatism: Analytically Reconsidered [PDF]

open access: yesThe 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   +4 more sources

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

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

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

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 Contradictions of Conservatism [PDF]

open access: yesGovernment and Opposition, 2013
This article is a study of the contradictions of conservatism. It shows that most modern writers since Oakeshott have defined conservatism in an abstract manner. Here I argue that their definition, although not wrong, is an incomplete definition which is only coherent because it is incomplete.
openaire   +3 more sources

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

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