Results 191 to 200 of about 408 (230)
Blame it on my youth: the origins of attitudes towards immigration. [PDF]
Acta PolitJeannet AM, Dražanová L.
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Anchor Detection Strategy in Moderated Non-Linear Factor Analysis for Differential Item Functioning (DIF). [PDF]
Appl Psychol MeasLee S, Kim S, Choi SW.
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Application of human-in-the-loop hybrid augmented intelligence approach in security inspection system. [PDF]
Front Artif IntellHuang Y +4 more
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European Accounting Review, 2006
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Thorsten Sellhorn +2 more
exaly +2 more sources
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Thorsten Sellhorn +2 more
exaly +2 more sources
Direct and indirect effects of unconditional conservatism on investment efficiency
Journal of Applied Accounting ResearchPurposeThis study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.Design/methodology/approachWe conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.FindingsWe provide evidence that ...
Fiorenza Meucci, Marco Maffei
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Journal of International Accounting, Auditing and Taxation, 2019
Abstract This study investigates the relationship between ownership structure and conditional and unconditional conservatism in China's unique corporate setting. It finds an inverted U-shaped association between state ownership and unconditional conservatism, with an inflection point of 31%.
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Abstract This study investigates the relationship between ownership structure and conditional and unconditional conservatism in China's unique corporate setting. It finds an inverted U-shaped association between state ownership and unconditional conservatism, with an inflection point of 31%.
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Client importance and unconditional conservatism in complex accounting estimates
Advances in Accounting, 2022Kenneth Shaw
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Meditari Accountancy Research
Purpose This paper aims to investigate whether the use of unconditional conservatism preempts the use of conditional conservatism across different stages of firm life cycle. Design/methodology/approach The authors use a sample of 1,193 US ...
Fiorenza Meucci +2 more
exaly +3 more sources
Purpose This paper aims to investigate whether the use of unconditional conservatism preempts the use of conditional conservatism across different stages of firm life cycle. Design/methodology/approach The authors use a sample of 1,193 US ...
Fiorenza Meucci +2 more
exaly +3 more sources
The benefits of unconditional conservatism for stock valuations during the COVID-19 crisis
Journal of Accounting LiteraturePurpose We examine whether unconditional conservatism supported stock valuations during the COVID-19 crisis. Building on evidence that this form of conservatism improves downside-risk assessment and mitigates bankruptcy and litigation concerns, we hypothesize that its benefits were amplified during this period ...
Carlo D'Augusta, D'Augusta Carlo
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International Journal of Entrepreneurship and Small Business, 2022
Wafa Kchaou +2 more
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Wafa Kchaou +2 more
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