Results 31 to 40 of about 83,705 (247)
Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 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
أثـر محــددات الإفصاح عن شريک المراجعة علـى مستوى التحفظ المحاسبي بالتقارير المالية: مع دليل تطبيقي بالبورصة المصرية [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2020 § ملخص الدراسة: تجسد الهدف الرئيس للدراسة في استخلاص وبيان محددات الإفصاح عن شريک المراجعة Audit Partner وتحديد أثرها على مستوى التحفظ المحاسبي Accounting Conservatism في التقارير المالية بالشرکات المقيدة بالبورصة المصرية، ولتحقيق هذا الهدف ...
محمد موسى شحاته
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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.
doaj +1 more source
Economic dynamics in Japan: detailing of the Abenomics policy institutional outlines
Японские исследования, 2021 The program of reforming the Japanese economy known as “Abenomics” is one of the most interesting macroeconomic projects carried out in the 21st century.
O. M. Renzin, D. V. Suslov
doaj +1 more source
Relation between Conditional and Unconditional Conservatism with Investment Opportunities
Asian Social Science, 2016 <p>One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by ...
Milad Kogir Chegini Nezhad +2 more
openaire +1 more source
PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS
Jurnal Bina Akuntansi, 2018 Financial distress is increasingly faced by some companies early in bankruptcy; it’s usually caused by the improper basis of decision making and the unavailability of cash. Therefore, financial distress is very important to know as early as possible so it can be resolved and no bankruptcy happens.
Rizka Indri Arfianti +1 more
openaire +2 more sources