Results 31 to 40 of about 297 (134)
Kant between liberalism and conservatism [PDF]
Кантовский сборник, 2014 Kant has a reputation of one of the chief proponents of political liberalism. However, some of his important ideas can qualify as conservative. Their consequences are reaching far enough to sug¬gest a reevaluation of Kant as an unconditional liberal ...
Chaly V.
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The Relation Between Real Earning Management and Unconditional Accounting Conservatism [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Due to the importance of net profit figure, a lot of research has been done on earnings and related issues. Profit is an important criterion for investors in business units that in this regard can be manipulated by business unit managers. Conservatism is
mohsen khoshtinat +2 more
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Unconditional Accounting Conservatism and Real Earnings Management
International Journal of Financial Research, 2018 This research examines the relationship between unconditional accounting conservatism and real earnings management in China’s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures.
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I-Finance, 1970 This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through ...
Dinnul Alfian Akbar
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UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, 2019 This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conservatism as an intervening variable on firm values in 2010 - 2017 on the Stock Exchange Indonesia ...
AKBAR, DINUL ALFIAN +3 more
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Application of prudence in fnancial reporting – a habit or necessity?
Acta Economica, 2015 For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
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حسابداری و شفافیت مالی, 2023 Purpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic ...
Malektaj Maleki Oskouei +2 more
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Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations. [PDF]
Front Psychol, 2022 Yu Q, Guo J, Ding L, Hu Q.
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Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. [PDF]
Front Psychol, 2021 Wu F, Kuang X.
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Cycad phylogeny predicts host plant use of Eumaeus butterflies. [PDF]
Ecol Evol, 2023 Sierra-Botero L +6 more
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