Results 11 to 20 of about 904,396 (288)

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

open access: yes, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
John O'Hanlon   +5 more
core   +5 more sources

Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]

open access: yes, 2009
This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
core   +4 more sources

The Image of the “Enemy” in Political Discourse of Nascent Spanish Conservatism [PDF]

open access: yesАнтиномии, 2020
The article is devoted to the transformation of the image of “enemy” in the emerging conservative political discourse in Spain in the last third of the 18th – first half of the 19th centuries.
Yuri V. Vasilenko
doaj   +1 more source

Political Identity and the Therapeutic Work of U.S. Conservative Media

open access: yesInternational Journal of Communication, 2022
This essay contends that much of the emotional energy of contemporary U.S. conservatism comes from attachments to conservatism as a social identity. Drawing on observations from years of studying conservative news texts and interviewing conservative ...
Anthony Nadler
doaj  

Development a Measurement of Attitudes about Ideal Government

open access: yesСоциальная психология и общество, 2021
Objective. Develop a questionnaire to measure attitudes about ideal government and analyze the psychometric properties of this tool. Background. Psychological studies showed the key role of political attitudes (conservatism/liberalism) in different forms
Prusova I.S.
doaj   +1 more source

Economic Attitudes, Social Attitudes and Their Psychological Underpinnings – A Study of the Finnish Political Elite

open access: yesFrontiers in Psychology, 2019
We investigated the relation between economic and social attitudes and the psychological underpinnings of these attitudes in candidates (N = 9515) in the Finnish 2017 municipal elections.
Jan-Erik Lönnqvist, Matias Kivikangas
doaj   +1 more source

Konserwatyzm czy konserwatyzmy? Problemy współczesnych badań nad źródłami przekonań prawicowych

open access: yesCzłowiek i Społeczeństwo, 2018
In the field of research on the determinants of conservative beliefs, the problem of liberal ideological bias is becoming more and more prominent. Traditionally conservatives are said to have weaker cognitive abilities and to experience more negative ...
Krzysztof Piątkowski Krzysztof Piątkowski
doaj   +1 more source

Is the Christian believer conservative or liberal?

open access: yesChurch, Communication and Culture, 2019
The study attempts to clarify whether the label ‘conservative’ describes the identity of a Christian believer more accurately than that of ‘liberal’. After sketching the anthropological dynamic of the conservative and liberal tempers, the author proposes
Paul O’Callaghan
doaj   +1 more source

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

Los veteranos de la milicia y de los cuerpos francos: nacionalización de la memoria de las guerras civiles y coloniales (1839-1910)

open access: yesCahiers de Civilisation Espagnole Contemporaine, 2023
This article analyses the organisations of veterans of the militia and irregular army volunteer units, as well as their participation in festivities and commemorations, in order to observe how the narrative of the construction of the Liberal State was ...
Jordi Roca Vernet
doaj   +1 more source

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