Mill and conservatism

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, 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...

Similarity, conservatism, and rationality

We examine some formalizations of the notion of similarity as it appears in learning, and of the notion of conservatism as it appears in reasoning. We show that the underlying formalizations are closely related to each other and to a central notion of the formal theory of rationality. These connections indicate how the structures of similarity judgments and conservatism can arise naturally in a...

Memory and epistemic conservatism

Innovation and Corporate Conservatism∗

In this paper, we study firms’ incentives to promote innovation. We analyze a situation in which an employee in a firm can invest in discovering new ideas. An innovative employee has to decide whether to disclose his idea within the firm, to maintain the status-quo by not implementing it, or to form a spin-out firm. In a framework in which intellectual property rights are not perfect, a contrac...