The principle of conservatism is the prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there a condition that likely cause loss, expense or debt, cost debt must be recognized immediately. variables used in this study include Institutional Ownership, Managerial Leverage, Profitability Accounting Conservatism. This research qu...

Traits that enable species to persist in ecological environments are often maintained over time, a phenomenon known as niche conservatism. Here we argue that ecological niches function at levels above species, notably at the level of genus for mammals, and that niche conservatism is also evident above the species level. Using the proxy of geographic range size, we explore changes in the realize...

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...