Results 41 to 50 of about 274,073 (342)
Accounting Conservatism and Corporate Social Responsibility
Social Science Research Network, 2020 We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR).
Seraina C. Anagnostopoulou +2 more
semanticscholar +1 more source
Confucian culture and accounting conservatism: evidence from China
China 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
Behavioral conservatism is linked to complexity of behavior in chimpanzees (Pan troglodytes):implications for cognition and cumulative culture [PDF]
, 2018 Cumulative culture is rare, if not altogether absent in nonhuman species. At the foundation of cumulative learning is the ability to modify, relinquish, or build upon previous behaviors flexibly to make them more productive or efficient.
Davis, Sarah J. +4 more
core +4 more sources
Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]
مجله 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
, 2021 Research over the last three decades reveals that Openness to Experience—a personality trait that captures interest in novelty, creativity, unconventionalism, and open-mindedness—correlates negatively with political conservatism.
D. Osborne, Nicole Satherley, C. Sibley
semanticscholar +1 more source
PLoS 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
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül +2 more
wiley +1 more source
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
FEBS 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
Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism
Accounting 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
Social Forces, 2020 :This paper assesses the continued relevance of Robert Wuthnow's seminal theory of "religious restructuring" for explaining the relationship between religious conservatism and political allegiances in the contemporary United States.
J. O’Brien, Eman Abdelhadi
semanticscholar +1 more source