Results 81 to 90 of about 46,940 (303)
Consistent estimation of conditional conservatism [PDF]
In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez +1 more
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Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Chimeric antigen receptor (CAR) T‐cell therapy has been investigated in neurological diseases, encompassing both central nervous system malignancies and autoimmune disorders, thereby extending its application beyond hematological cancers.
Omar Alqaisi +5 more
wiley +1 more source
The Relationship between Information Asymmetry and Conservatism [PDF]
مطالعات تجربی حسابداری مالی, 2007 This paper studies the relationship between information asymmetry and accounting conservatism in financial statements. Information asymmetry between informed and uninformed equity investors creates an agency cost that increases the ...
Mohsen Khoshtinat, Fereshteh Yoosefi
doaj
Conservatism, epistemology, risk and mind
, 2014 In this paper, I comment on recent contributions to the debate about what conservatism is, and delineate something central or even essential to conservatism as very broadly defined as “an ideology predominantly concerned with the problem of change: not ...
O'Hara, Kieron
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Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective We aim to comprehensively analyze how regional tumor and edema characteristics are associated with clinical presentations and survival outcomes in a large cohort of glioblastoma patients. Methods Patients with IDH‐wildtype glioblastoma who received brain MRI from 2010 to 2023 were included.
Daniel J. Zhou +16 more
wiley +1 more source
Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [PDF]
مجله دانش حسابداری, 2014 Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which
doaj +1 more source
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz +2 more
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Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig +9 more
wiley +1 more source
The Theory of Cognitive-Conditional Conservatism in Accounting
Mathematics, 2020 Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative.
Rodrigo de Oliveira Leite +1 more
doaj +1 more source
The economic determinants of conditional conservatism. [PDF]
We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz +2 more
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