Purpose – This study examines whether high analyst coverage increases or decreases accounting conservatism. Design/methodology/approach – This study selects sample firms from the Compustat and I/B/E/S databases for years 1989-2006. We use both accrual-based and marketvalue-based measures of accounting conservatism. We also use the extent to which negative cash flow from operations is more timel...

This paper investigates the exponential stability of uncertain time delay systems using a novel descriptor redundancy approach based on partitioning. First, original system is casted into an equivalent singular state–space representation by introducing redundant state variables so that resulting progressively reduced. From model and applying Lyapunov Functional method, sufficient condition Line...

On the basis of K. Stenner's (2005) authoritarian dynamic theory, it was hypothesized that the number of death sentences and executions would be higher in more threatened conservative states than in less threatened conservative states, and would be lower in more threatened liberal states than in less threatened liberal states. Threat was based on state homicide rate, violent crime rate, and non...