Results 31 to 40 of about 46,940 (303)

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 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 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

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

CONSERVATISM IN SURGERY [PDF]

open access: yesJournal of the American Medical Association, 1909
Conservatism has no place in modern surgery, and it has even gone out of date in religion. If we wish to speak of a surgeon in the highest praise we should not use the word conservative. There was a time—fortunately for us long ago—when to designate one as a conservative in medicine, religion or politics was to bestow on him the highest praise.
openaire   +2 more sources

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

CONSERVATISM IN SURGERY [PDF]

open access: yesJAMA: The Journal of the American Medical Association, 1913
ABSTRACT Vis medicatrix naturae! The great underlying factor in all of the many advances in medicine and surgery that the world has witnessed during the past fifty years is the healing power of Nature. Without this wonderful power, many of the results of our attempts to relieve humanity of the numerous lesions to which the flesh is heir would be ...
openaire   +2 more sources

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

The (Glg)ABCs of cyanobacteria: modelling of glycogen synthesis and functional divergence of glycogen synthases in Synechocystis sp. PCC 6803

open access: yesFEBS Letters, EarlyView.
We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee   +3 more
wiley   +1 more source

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