Professor of the St Petersburg State University Yu. N. Solonin to study global and Russian conservatism, analyzes his works on problems philosophy axiology politics political ideology. The author shows that was theoretically grounded Center for comprehensive conservatism at Philosophy Department University. It is pointed out many well-known specialists from other regions Russia took an active p...

Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...

We develop a model to analyze how corporate governance and managerial optimism affect firms’financial reporting choices, and managers’incentives to manipulate accounting reports. Conservative accounting is advantageous because it enables boards to act on bad news and block investment ideas that are unattractive to shareholders but attractive to management. This feature of conservatism, however,...

The degree to which organisms retain their environmental preferences is of utmost importance in predicting their fate in a world of rapid climate change. Notably, marine invertebrates frequently show strong affinities for either carbonate or terrigenous clastic environments. This affinity is due to characteristics of the sediments as well as correlated environmental factors. We assessed the con...

This paper proposes two techniques for reducing the number of uncertain parameters in order to simplify robust controller design and to reduce conservatism inherent in robust controllers. The system is assumed to have a known structure with parametric uncertainties that represent plant dynamics variation. An original set of parameters is estimated by nonlinear least-squares (NLS) optimization u...

Moral foundations theory (MFT) posits that binding moral foundations (purity, authority, and ingroup loyalty) are rooted in the need for groups to promote order and cohesion, and that they therefore underlie political conservatism. We present evidence that binding foundations (and the related construct of disgust sensitivity) are associated with lower levels of ideological polarization on polit...

The power flow is the fundamental tool for the study of power systems. The data for this problem are subject to uncertainty. This paper uses interval withmetic to solve the power flow problem. Interval arithmetic takes into consideration the uncertainty of the nodal information, and is able to provide strict bounds for the solutions to the problem: all possible solutions are included within the...

Analyses of phylogenetic niche conservatism (PNC) are becoming increasingly common. However, each analysis makes subtly different assumptions about the evolutionary mechanism that generates patterns of niche conservatism. To understand PNC, analyses should be conducted with reference to a clear underlying model, using appropriate methods. Here, we outline five macroevolutionary models that may ...

Recent studies show that regression-based tests of the asymmetric timeliness of earnings may be invalid. We develop an econometric model showing that these tests correctly identify whether or not earnings are conservative; however, the inclusion of future rents in equity values causes the regression coefficients to mismeasure the degree of conservatism. This mismeasurement biases cross-sectiona...