CONSERVATISM IN RAILROAD SURGERY.

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...

Conservatism in Inflation Forecasts

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...

Phylogenetic conservatism in plant phenology

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...

Conservatism, Liberalism and Nationalism:

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...

Railroad Transportation