Works matching Conservatism

Results: 5000

Conservadurismo epistemológico.

Published in:

Filosofia UNISINOS, 2013, v. 14, n. 3, p. 176, doi. 10.4013/fsu.2013.143.01

By:

Laera, Rodrigo

Publication type:

Article

The Theory of Cognitive-Conditional Conservatism in Accounting.

Published in:

Mathematics (2227-7390), 2020, v. 8, n. 9, p. 1552, doi. 10.3390/math8091552

By:

Leite, Rodrigo de Oliveira;
Cardoso, Ricardo Lopes

Publication type:

Article

The Impact Of International Financial Reporting Standards (IFRS) On Conditional Conservatism In The Financial Statements Of Non-Financial Industry Sectors In The United Arab Emirates.

Published in:

Journal of Namibian Studies, 2023, v. 34, p. 5392

By:

AL Anssari, Majid Ahmed;
Al-Tamimi, Suhail Abdullah

Publication type:

Article

TÜRK DÜŞÜNCE DÜNYASINDA TÜRK MUHAFAZAKÂRLIĞI’ SORUNSALI ve KÜLTÜREL MUHAFAZAKÂRLIK OLARAK ‘TÜRK MUHAFAZAKÂRLIĞI.

Published in:

Conservative Thought / Muhafazakar Düşünce, 2014, v. 10, n. 39, p. 161

By:

GÜNGÖRMEZ, Bengül

Publication type:

Article

Accounting conservatism and the profitability of corporate insiders.

Published in:

Journal of Business Finance & Accounting, 2020, v. 47, p. 333, doi. 10.1111/jbfa.12438

By:

Khalilov, Akram;
Osma, Beatriz Garcia

Publication type:

Article

From Conservatism to Turkish Conservatism: Cultural and Political Roots of an Ideology.

Published in:

Mukaddime Journal, 2023, v. 14, n. 2, p. 176, doi. 10.19059/mukaddime.1368014

By:

MOLLAER, Fırat

Publication type:

Article

An overview fair play regulation in England premier league: Accounting information for leverage and financial distress to conservatism.

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2164996

By:

Pujiono;
Radityo, Enggar;
Kusumaningtias, Rohmawati;
Putra, Rediyanto

Publication type:

Article

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism.

Published in:

Accounting Review, 2024, v. 99, n. 6, p. 389, doi. 10.2308/TAR-2022-0279

By:

Qiang, Xinrong;
Wang, Jing

Publication type:

Article

Political Connections and Accounting Conservatism.

Published in:

Accounting Review, 2022, v. 97, n. 6, p. 45, doi. 10.2308/TAR-2015-0263

By:

Baloria, Vishal P.

Publication type:

Article

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

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 759, doi. 10.2308/accr.2007.82.3.759

By:

Xinrong Qiang

Publication type:

Article

Tax aggressiveness as a determining factor of conditional conservatism in Brazil.

Published in:

Revista Contabilidade & Finanças - USP, 2022, v. 33, n. 90, p. 1, doi. 10.1590/1808-057x20221484.en

By:

Martinez, Antonio Lopo;
Luiz de Santana Júnior, Jorge;
Sena, Thiago Rios

Publication type:

Article

The New Brazilian Conservatism and Education: Mapping its Lines of Force.

Published in:

Education Policy Analysis Archives / Archivos Analíticos de Políticas Educativas / Arquivos Analíticos de Políticas Educativas, 2022, v. 30, n. 87-89, p. 1, doi. 10.14507/epaa.30.7134

By:

Teixeira, Pedro;
Henriques, Adrian

Publication type:

Article

KONSERWATYZM I NOWOCZESNOŚĆ W EDUKACJI. DWOISTOŚĆ – OTWARCIE – PUŁAPKI.

Published in:

Polska Myśl Pedagogiczna, 2023, v. 9, n. 1, p. 61, doi. 10.4467/24504564PMP.23.004.18233

By:

Sajdak-Burska, Anna

Publication type:

Article

The moderating effect of accounting conservatism on the relationship between information asymmetry and cost of capital: An empirical study on the industrial companies listed on the GCC markets.

Published in:

AAU Journal of Business & Law, 2024, v. 8, n. 1, p. 148, doi. 10.51958/aaujbl2024v8i1p7

By:

Alia, Muiz Abu;
Mashni, Bahaa;
Mashaqi, Yazan;
Mezied, Dania

Publication type:

Article

Using Machine Learning to Measure Conservatism.

Published in:

Management Science, 2025, v. 71, n. 2, p. 1504, doi. 10.1287/mnsc.2024.4983

By:

Bertomeu, Jeremy;
Cheynel, Edwige;
Liao, Yifei;
Milone, Mario

Publication type:

Article

Why Are Losses Less Persistent Than Profits? Curtailments vs. Conservatism.

Published in:

Management Science, 2018, v. 64, n. 2, p. 673, doi. 10.1287/mnsc.2016.2624

By:

Lawrence, Alastair;
Sloan, Richard;
Sun, Estelle

Publication type:

Article

會計穩健性與股價崩盤風險.

Published in:

Journal of Management & Systems, 2024, v. 31, n. 2, p. 237, doi. 10.29416/JMS.202405_31(2).0003

By:

林楚雄;
⾼偉舜;
張簡彰程;
⾼⼦荃

Publication type:

Article

Financial Reporting Material Misstatements, Earnings Conservatism and Managerial Replacement Decisions.

Published in:

International Journal of Business & Economic Sciences Applied Research, 2021, v. 14, n. 1, p. 7, doi. 10.25103/ijbesar.141.01

By:

Jo-Ting Wei

Publication type:

Article

Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas.

Published in:

Review of Accounting Studies, 2024, v. 29, n. 1, p. 809, doi. 10.1007/s11142-022-09729-6

By:

Na, Ke;
Zhang, Ivy Xiying;
Zhang, Yong

Publication type:

Article

On the validity of asymmetric timeliness measures of accounting conservatism.

Published in:

Review of Accounting Studies, 2023, v. 28, n. 4, p. 2150, doi. 10.1007/s11142-022-09684-2

By:

Dietrich, J. Richard;
Muller III, Karl A.;
Riedl, Edward J.

Publication type:

Article

Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States.

Published in:

Review of Accounting Studies, 2023, v. 28, n. 2, p. 1035, doi. 10.1007/s11142-021-09663-z

By:

Cziffra, Johnathon;
Fortin, Steve;
Singer, Zvi

Publication type:

Article

Auditor conservatism, audit quality, and real consequences for clients.

Published in:

Review of Accounting Studies, 2023, v. 28, n. 2, p. 689, doi. 10.1007/s11142-021-09653-1

By:

Hall, Curtis;
Judd, J. Scott;
Sunder, Jayanthi

Publication type:

Article

Real effects of auditor conservatism.

Published in:

Review of Accounting Studies, 2021, v. 26, n. 2, p. 730, doi. 10.1007/s11142-020-09568-3

By:

Chy, Mahfuz;
Hope, Ole-Kristian

Publication type:

Article

Identifying accounting conservatism in the presence of skewness.

Published in:

Review of Quantitative Finance & Accounting, 2024, v. 62, n. 2, p. 553, doi. 10.1007/s11156-023-01210-y

By:

Jarva, Henry;
Lof, Matthijs

Publication type:

Article

Litigation risk, information asymmetry and conditional conservatism.

Published in:

Review of Quantitative Finance & Accounting, 2015, v. 44, n. 4, p. 581, doi. 10.1007/s11156-013-0428-y

By:

Liu, Zhefeng;
Elayan, Fayez

Publication type:

Article

أثر خصائص الحاكم ية المؤسس ية على ال ت حف ظ ال م حاسب ي دليل من البنوك ال ت جار ية الأردن ية

Published in:

Zarqa Journal for Research & Studies in Humanities, 2017, v. 17, n. 2, p. 539

By:

آمنه علي الكردي

Publication type:

Article

A true People's Party?—The rise and fall of one nation conservatism in Denmark in the 1940s.

Published in:

Scandinavian Journal of History, 2021, v. 46, n. 2, p. 248, doi. 10.1080/03468755.2020.1815572

By:

Skov, Christian Egander

Publication type:

Article

Impacts of IFRS 9 on Conditional Conservatism and Reported Performance: Evidence from Malaysian Capital Market.

Published in:

Global Business & Management Research, 2022, v. 14, p. 1192

By:

Min Fong Chan;
Lian Kee Phua

Publication type:

Article

EARNINGS AND BALANCE SHEET CONSERVATISM IN MALAYSIA: THE EFFECT OF MALAYSIA'S CONVERGENCE TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS).

Published in:

Asian Academy of Management Journal of Accounting & Finance, 2016, v. 12, n. 2, p. 153, doi. 10.21315/aamjaf2016.12.2.7

By:

Marzuki, Marziana Madah;
Wahab, Effiezal Aswadi Abdul

Publication type:

Article

ACCOUNTING CONSERVATISM AND BOARD CHARACTERISTICS: PORTUGUESE EVIDENCE.

Published in:

International Journal of Business & Society, 2021, v. 22, n. 3, p. 1346, doi. 10.33736/ijbs.4305.2021

By:

Alves, Sandra

Publication type:

Article

What was Progressive in 'Progressive Conservatism'?

Published in:

Political Studies Review, 2014, v. 12, n. 1, p. 29, doi. 10.1111/1478-9302.12036

By:

Griffiths, Simon

Publication type:

Article

Multidimensionality of Right-Wing Authoritarian Attitudes: Authoritarianism-Conservatism-Traditionalism.

Published in:

Political Psychology, 2013, v. 34, n. 6, p. 841, doi. 10.1111/pops.12022

By:

Duckitt, John;
Bizumic, Boris

Publication type:

Article

Relationship between Conservatism and Earnings Smoothing after the Adoption of IFRS in Brazilian Companies.

Published in:

Advances in Scientific & Applied Accounting, 2022, v. 15, n. 1, p. 95, doi. 10.14392/asaa.2022150104

By:

Schlup, Daiani;
Keidann Soschinski, Caroline;
Carlos Klann, Roberto;
Rodrigues Silva, Raquel Serrão

Publication type:

Article

Palliative and hegemonic dimensions of conservatism: the mitigating role of institutional trust in shaping attitudes toward migrants and migration policy preferences.

Published in:

Frontiers in Psychology, 2024, p. 01, doi. 10.3389/fpsyg.2024.1308990

By:

Grežo, Matúš;
Adamus, Magdalena;
Tencerová, Jana

Publication type:

Article

The Investigation of the Impact of Conditional and Unconditional Conservatism on Agency Cost in Tehran Stock Exchange.

Published in:

International Journal of Financial Management, 2013, v. 3, n. 3, p. 1

By:

Kangarlouei, Saeid Jabbarzadeh;
Ahmadi, Nasib Agazadeh Soltan;
Motavassel, Morteza

Publication type:

Article

Behavior of companies' accounting conservatism in the scenario of economic crisis caused by the covid-19 pandemic.

Published in:

Revista Contemporânea de Contabilidade, 2024, v. 21, n. 55, p. 1, doi. 10.5007/2175-8069.2024.e99618

By:

dos Santos Nascimento, Mariana Joyce;
Paiva Azevedo, Yuri Gomes;
Gurgel Mota, Renato Henrique;
Rezende Mol, Anderson Luiz

Publication type:

Article

MEHMET ÂKİF ERSOY'UN MUHAFAZAKÂRLIĞA YÖNELİK TEMEL FİKİRLERİ.

Published in:

Adıyaman Üniversitesi Sosyal Bilimler Enstitisü Dergisi, 2023, v. 16, n. 44, p. 629, doi. 10.14520/adyusbd.1233686

By:

NÜKTE, Serdar

Publication type:

Article

BENJAMİN DISRAELİ'NİN YAPITLARINDA GELENEKSEL MUHAFAZAKARLIK VE MODERN MUHAFAZAKARLIK.

Published in:

Adıyaman Üniversitesi Sosyal Bilimler Enstitisü Dergisi, 2014, v. 7, n. 16, p. 261, doi. 10.14520/adyusbd.699

By:

KIZILTAŞ, Şahin

Publication type:

Article

قياس وتحليل العلاقة بين التحفظ المحاسبي في التقارير المالية وتكلفة رأس المال - 2019- - دراسة قياسية لعينة من شركات المساهمة الجزائرية للفترة 2012

Published in:

Journal of Quantitative Economics Studies (JQES), 2023, v. 9, n. 1, p. 343

By:

عصام بوزيد;
حنان بن لعمودي

Publication type:

Article

Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality.

Published in:

Journal of Risk & Financial Management, 2022, v. 15, n. 11, p. 489, doi. 10.3390/jrfm15110489

By:

Daryaei, Abbas Ali;
Fattahi, Yasin;
Askarany, Davood;
Askary, Saeed;
Mollazamani, Mahdad

Publication type:

Article

ACCOUNTING CONSERVATISM AND FINANCIAL PERFORMANCE OF NIGERIAN DEPOSIT MONEY BANKS: AN ANALYSIS OF RECENT ECONOMIC RECESSION.

Published in:

Scholedge International Journal of Business Policy & Governance, 2017, v. 4, n. 12, p. 124, doi. 10.19085/journal.sijbpg041201

By:

Aminu, Lawal;
Hassan, Shehu Usman

Publication type:

Article

CONSERVATISM AND THE COST OF EQUITY CAPITAL: A MULTI-DIMENSIONAL MEASUREMENT APPROACH.

Published in:

Journal of Indonesian Economy & Business, 2013, v. 28, n. 3, p. 322

By:

Gamaliel, Hendrik;
Sugiri, Slamet

Publication type:

Article

CONSERVADORISMO CONTÁBIL AINDA É DISCUTIDO?

Published in:

Revista Universo Contábil, 2012, v. 8, n. 1, p. 70, doi. 10.4270/ruc.2012105

By:

Amaral, Juliana Ventura;
Riccio, Edson Luiz;
Gramacho Sakata, Marici Cristine

Publication type:

Article

Conservatism and the neural circuitry of threat: economic conservatism predicts greater amygdala- BNST connectivity during periods of threat vs safety.

Published in:

Social Cognitive & Affective Neuroscience, 2018, v. 13, n. 1, p. 43, doi. 10.1093/scan/nsx133

By:

Pedersen, Walker S;
Muftuler, L Tugan;
Larson, Christine L

Publication type:

Article

مستوى التحفظ المحاسبي وأثره على أرباح الشركات المـدرجـة في بـورصـة فلسطين. دراسة تطبيقية على الشركات المـدرجـة في بـورصـة فلسطين للفترة ما بين (2010-2018م).

Published in:

IUG Journal of Economics & Business, 2021, v. 29, n. 3, p. 1, doi. 10.33976/IUGJEB.29.3/2021/1

By:

ناهض نمر الخالدي;
محمد جميل محمد أ&#1576

Publication type:

Article

Do CEO Attributes Spur Conservatism?

Published in:

International Journal of Financial Studies, 2023, v. 11, n. 1, p. 52, doi. 10.3390/ijfs11010052

By:

Atwa, Rawan;
Alsmadi, Safaa;
Kharabsheh, Buthiena;
Haddad, Ruwaidah

Publication type:

Article

Little evidence of range size conservatism in freshwater plants across two continents.

Published in:

Journal of Biogeography, 2021, v. 48, n. 5, p. 1200, doi. 10.1111/jbi.14071

By:

Vieira, Denner S.;
García‐Girón, Jorge;
Heino, Jani;
Toivanen, Maija;
Helm, Aveliina;
Alahuhta, Janne;
Ree, Richard

Publication type:

Article

GELENEKSEL MUHASEBEDEN ULUSLARARASI FİNANSAL RAPORLAMAYA GEÇİŞTE İHTİYATLILIK KAVRAMI.

Published in:

Academic Review of Economics & Administrative Sciences, 2014, v. 7, n. 1, p. 215

By:

ERTUĞRUL, Ayşe Nilgün

Publication type:

Article

Diversité du genre et conservatisme comptable.

Published in:

Management international / International Management / Gestiòn Internacional, 2021, v. 25, n. 2, p. 33, doi. 10.7202/1076016ar

By:

Sami, Hind;
Ureche-Rangau, Loredana

Publication type:

Article

Diversité du genre et conservatisme comptable.

Published in:

Management international / International Management / Gestiòn Internacional, 2021, v. 25, n. 1, p. 33, doi. 10.7202/1076016ar

By:

Sami, Hind;
Ureche-Rangau, Loredana

Publication type:

Article