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Advanced Search Results For "CONSERVATISM"

1 - 10 of 24,174 results for
 "CONSERVATISM"
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The Differential Informativeness of Positive and Negative Stock Returns.

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p633-653. 21p. 5 Charts, 2 Graphs.

Abstract:We show negative stock returns reverse more and contain less information on the long-term changes in share prices than positive stock returns mostly on nondisclosure days, and these information differences between negative and positive returns decrease...

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CORPO, ESPAÇO E DISSIDÊNCIAS NA URBANIDADE ERECHINENSE/RS.

Publication Type:Academic Journal

Source(s):Pixo Revista de Arquitetura Cidade e Contemporaneidade. Autumn2022, Vol. 6 Issue 21, p440-459. 20p.

Abstract:As cidades interioranas do sul do Brasil revelam hábitos e tradições peculiares na constituição da urbanidade contemporânea. No caso de Erechim, localizada ao norte do estado do Rio Grande do Sul (RS), observamos o predomínio de conservadorismos marcad...

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Accounting Conservatism and Bankruptcy Risk.

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Apr2022, Vol. 37 Issue 2, p295-323. 29p. 1 Diagram, 4 Charts.

Abstract:For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancem...

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The Impact of the "Belt and Road" Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background.

Publication Type:Academic Journal

Source(s):Journal of Environmental & Public Health. 7/20/2022, p1-15. 15p.

Abstract:In recent years, the "Belt and Road" Initiative (BRI) has paid more and more attention to practicing the concept of green development. The concept of green development in the BRI will help promote the active response to climate change in the regions al...

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Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jan2022, Vol. 37 Issue 1, p77-113. 37p. 1 Diagram, 9 Charts.

Abstract:I investigate whether conservatism in financial statements helps investors to interpret the information revealed through voluntary disclosure, specifically earnings guidance. Research shows that investor reaction to guidance is affected by two issues. ...

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The Effect of Corporate Social Responsibility on Debt Finance: The Moderating Effect of Accounting Conservatism.

Publication Type:Academic Journal

Source(s):Journal of Accounting, Business & Management. Apr2022, Vol. 29 Issue 1, p67-83. 17p.

Abstract:This study aims to investigate the impact of corporate social responsibility (CSR) practices on the debt finance (DF) of Egyptian firms, as well as examine the moderating role of accounting conservatism (AC) on this relationship. The sample of the stud...

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Admissibility Analysis of a Sampled-Data Singular System Based on the Input Delay Approach.

Publication Type:Academic Journal

Source(s):Complexity. 2/14/2022, p1-12. 12p.

Abstract:This study investigates the sampled-data admissibility problem for a singular system. The objective of this paper is to design a sampled-data controller to ensure the admissibility of a singular system and to construct an appropriate Lyapunov–Krasovski...

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Nationale Hoffnung und konservative Enttäuschung : Zum Wandel des konservativen Nationenverständnisses nach der deutschen Vereinigung

Nationale Hoffnung und konservative Enttäuschung : Zum Wandel des konservativen Nationenverständnisses nach der deutschen Vereinigung

Publication Type:eBook

Abstract:Konservativ, nationalbewusst, rechts - diese Kategorien verschwimmen zusehends, da rechtspopulistische Protagonist•innen eifrig darauf bedacht sind, aus taktischen Erwägungen als eine nicht näher definierte »bürgerliche Mitte« zu erscheinen. Der offenb...

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Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*.

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Sep2021, Vol. 38 Issue 3, p2000-2033. 34p.

Abstract:RÉSUMÉ: La motivation des gestionnaires à investir dans la qualité des méthodes comptables : le rôle de la prudence des méthodes comptables Bien que l'intérêt des autorités de réglementation pour le contrôle interne sur l'information financière ne cess...

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