منابع مشابه
Balance sheet conservatism and audit reporting conservatism
1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...
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Abstract: This paper examines the extent to which professional forecasters exhibit conservatism in their announced inflation forecasts. Conservatism occurs as a result of a secondary objective captured in the forecaster’s loss function: they would like to avoid having large forecast errors, but also would like to avoid making large revisions to previously announced forecasts. As a result of for...
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T. Jonathan Davies*, Elizabeth M. Wolkovich, Nathan J. B. Kraft, Nicolas Salamin, Jenica M. Allen, Toby R. Ault, Julio L. Betancourt, Kjell Bolmgren, Elsa E. Cleland, Benjamin I. Cook, Theresa M. Crimmins, Susan J. Mazer, Gregory J. McCabe, Stephanie Pau, Jim Regetz, Mark D. Schwartz and Steven E. Travers Department of Biology, McGill University, Montreal, QC, Canada; Biodiversity Research Cent...
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SCIENCE CONTINUES It was no just in relationship to commerce, industry and social welfare, however, that the great scientific achievements of the nineteenth century had an impact. By this time the perspectives of the Enlightenment had so affected both philosophy and science that the climate was more favorable than ever for asking totally new kinds of questions and for challenging old assumption...
متن کاملConspicuous conservatism in risk choice
We analyze the risk levels chosen by agents who have private information regarding their quality, and whose performance will be judged and rewarded by outsiders. Assume that risk choice is observable. Agents will choose risk strategically to enhance their expected reputations. We show that conspicuous conservatism results: agents of different qualities choose levels below those that would be ch...
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ژورنال
عنوان ژورنال: The Anatomical Record
سال: 1921
ISSN: 0003-276X,1097-0185
DOI: 10.1002/ar.1090220402