Journal of Forensic Accounting Research

China Journal of Accounting Research, Vol 2 Issue 2 Corporate Governance and Accounting Conservatism in China*

A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of...

International Journal of Forensic Psychology

Adolescents involved in criminal activity have been found to have markedly higher rates of HIV risk-taking than their peers who are not incarcerated. This sample of 300 adolescents in detention in New South Wales in 1999 revealed high levels of substance use and HIV risk-taking behaviours compared with their school attending peers. More than a third of the sample had injected a drug and 29% use...

JOURNAL of FORENSIC ODONTO- STOMATOLOGY

Fingerprints are considered to be the most reliable criteria for personal identification. In the past decades, lip-print studies (Cheiloscopy) attracted the attention of many scientists as a new tool for human identification in both civil and criminal issues. The present study was undertaken to observe the correlation between lip prints and finger print pattern in sex determination and to deter...

Journal of Membrane Science and Research

Journal of Membrane Science and Research