We examine whether Basu’s (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2132 firms making restatements during 1999–2005, suggest Basubased metrics capture variation in conservatism. Further, we find that inc...

An approach to resilient planning and control of autonomous vehicles in multi-vehicle traffic scenarios is proposed. The proposed method based on model predictive (MPC), where alternative predictions the surrounding are determined automatically such that they intentionally adversarial ego vehicle. This provides robustness against inherent uncertainty predictions. To reduce conservatism, an assu...

This paper investigates both the H∞ and robust H∞ reduced order unbiased filtering problems for respectively a nominal bilinear system and a bilinear system affected by norm-bounded structured uncertainties in all the system matrices. First, an algebraic framework is used to solve the unbiasedness condition and second, a change of variable is introduced on the inputs of the system to reduce the...

The goals of this paper are twofold. First, I provide empirical generalizations regarding paradigmatic gaps in the Russian genitive plurals. Second, I propose an analysis of these facts in terms of inviolable lexical conservatism conditions. The main idea behind Lexical Conservatism is that speakers are hesitant introducing forms that would create a new allomorph of an existent morpheme. I reje...

Teacher-education students attending a state university in the Southeastern United States responded to measures of Christian conservatism (theological fundamentalism and political evangelicalism) and sociopolitical values (e.g., nationalism, internationalism, patriotism, respect for civil liberties, and tolerance of dissent). Most of the measures demonstrated adequate internal consistency. Alth...

Abstract The Fairlie-Gumbel-Morgenstern (FGM) family has been investigated in detail for various continuous marginals such as Cauchy, normal, exponential, gamma, Weibull, lognormal and others. It has been a popular model for the bivariate distribution with mild dependence. However, bivariate FGM’s with continuous marginals on a bounded support discussed in the literature are only those with uni...

A karyological study and the analysis of two mitochondrial genes were conducted in several species of cordyliformes from Madagascar. Both studies confirmed the monophyly of cordyliformes. The karyological conservatism and small genetic distance among mitochondrial genes observed in these species are in line with the hypothesis that all cordyliformes should be included in a single family. The tw...

Recent research on immigrant naming demonstrates a market tendency towards "acculturative conservatism," whereby immigrants select given names for their children that were highly popular in an earlier generation of the native population. Acculturative conservatism can potentially be explained as an attempt to address immigrants' feelings of insecurity by favoring cultural practices that most cl...

Abstract We give some adequate extension, in the framework of a general Lévy process, of our previous construction of processes with one-dimensional martingale marginals, done originally in the set-up of Brownian motion. The Lévy process framework allows us to streamline our previous arguments, as well as to reach a larger class of such processes, even in the Brownian case. We give some illustr...

The present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in Tehran Stock Exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. This study was conducted according to Givoly and Hayn model to measure accounting conservatism index in non-profitable and profitable) firms. Data analysis performed wi...