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Accounting conservatism and bankruptcy risk [PDF]
, 2010 Date posted: June 6, 2010 ; Last revised: July 14, 2015This study examines the relation between accounting conservatism and bankruptcy risk using a large sample of U.S listed firms from fiscal year 1989 to 2007. We present evidence that unconditional and
Biddle, GC, Kim, JB, Ma, L, Song, FM
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Conservatism in residual income models: theory and supporting evidence [PDF]
, 2015 PublishedArticle"This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting and Business Research on 29 May 2015, available online: http://wwww.tandfonline.com/10.1080/00014788.2015.1009869."In this paper, we develop a ...
Ashton, David, Wang, Pengguo
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Вестник КазНУ. Серия математика, механика, информатика, 2022 The paper proposes a hybrid numerical method for solving a model problem of two-phase nonequilibrium flow of an incompressible fluid in a porous medium. This problem is relevant in the modern theory of the motion of multiphase fluids in porous media and ...
Dinara Omariyeva, Yerlan Yergaliyev
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Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [PDF]
مجله دانش حسابداری, 2015 The Return on Investment (ROI) is widely regarded as a key measure of firm’s performance. The literature has recognized, mostly, that ROI will not reflect economic profitability.
Ali Rahmani +2 more
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The Effect of Financial Crisis on the Quality of Financial Reporting [PDF]
مجله دانش حسابداری, 2017 Managers of companies that are facing financial crisis, have high incentives to use discretionary accruals and earnings because of declining profitability and the resulting stock price decline his bonus, such acts lead to a reduction in earnings quality ...
Seyed Kazem Ebrahimi (Ph.D) +2 more
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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
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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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Consciousness and Knowledge [PDF]
, 2020 This chapter focuses on the relationship between consciousness and knowledge, and in particular on the role perceptual consciousness might play in justifying beliefs about the external world.
Brogaard, Berit, Chudnoff, Elijah
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Value at Risk models with long memory features and their economic performance [PDF]
, 2015 We study alternative dynamics for Value at Risk (VaR) that incorporate a slow moving component and information on recent aggregate returns in established quantile (auto) regression models. These models are compared on their economic performance, and also
A Rubia +37 more
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