Results 251 to 260 of about 116,530 (280)

Investigating the Relationship Between Product Market Competition and Unconditional Accounting Conservatism (Case Study: Companies listed on Tehran Stock Exchange)

Asian Journal of Research in Banking and Finance, 2014
The purpose of this paper is investigating the relationship between product market competition and unconditional accounting conservatism of the companies listed on Tehran Stock Exchange. In this respect, the effect of firms’ size and financial leverage were controlled.
Gholamhossein Mahdavi, Alireza Momtazian
openaire   +1 more source

IFRS adoption and unconditional conservatism: an accrual-based analysis

, 2021
Olga Fullana, Mariano González, David Toscano   +2 more
semanticscholar   +1 more source

The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level

The Accounting Review, 2006
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
openaire   +1 more source

ANALYSIS OF UNCONDITIONAL CONSERVATISM AND EARNINGS QUALITY ON FINANCIAL REPORTING PRACTICES IN INDONESIA UPON IFRS CONVERGENCE

, 2017
E. Ghani, M. Santi, Evita Puspitasari
semanticscholar   +1 more source

保守主義に関する実証研究の動向 : Conditional conservatismとUnconditional Conservatismの役割 [PDF]

, 2014
本論文は，保守主義に関する実証研究の最新動向について検討し，保守主義の役割がどこまで判明しているかを明らかにした。具体的には，保守主義にはConditional Conservatism（CC）とUnconditional conservatism（UCC）という2つのタイプがあり，近年は各々の役割が検証される傾向にあることを説明した上で，両者の経済的機能について，近年の実証研究の結果に照らして検討した。その結果，CCは主に企業外部者からの需要に応じて採られる保守主義であり，UCCは主に企業内部者からの需要に応じて採られる保守主義であると結論付けた。さらに，2つのタイプの保守主義について各側面から研究が蓄積されてきている今，両保守主義について混同した議論のまま排除してしまうのは ...
openaire  

The Costs of Unconditional Conservatism for Intangible-Intensive Firms

SSRN Electronic Journal, 2008
openaire   +1 more source

Phylogenetic niche conservatism, phylogenetic signal and the relationship between phylogenetic relatedness and ecological similarity among species

Ecology Letters, 2008
Jonathan B Losos
exaly  

Conditional and Unconditional Conservatism

2009
openaire   +1 more source

ENVIRONMENTAL NICHE EQUIVALENCY VERSUS CONSERVATISM: QUANTITATIVE APPROACHES TO NICHE EVOLUTION

Evolution; International Journal of Organic Evolution, 2008
Dan L Warren, Richard E Glor, Michael Turelli   +2 more
exaly  

Conditional and Unconditional Conservatism:Concepts and Modeling

, 2005
W. Beaver, Stephen G. Ryan
semanticscholar   +1 more source