نتایج جستجو برای: earnings conservatism
تعداد نتایج: 14700 فیلتر نتایج به سال:
Ecologists are increasingly adopting an evolutionary perspective, and in recent years, the idea that closely related species are ecologically similar has become widespread. In this regard, phylogenetic signal must be distinguished from phylogenetic niche conservatism. Phylogenetic niche conservatism results when closely related species are more ecologically similar that would be expected based ...
Recent years have seen a surge in psychological research on the relationship between political ideology (particularly conservatism) and cognition, affect, behaviour, and even biology. Despite this flurry of investigation, however, there is as yet no accepted, validated, and widely used multi-item scale of conservatism that is concise, that is modern in its conceptualisation, and that includes b...
Previous research suggests that several individual and cultural level attitudes, cognitions, and societal structures may have evolved to mitigate the pathogen threats posed by intergroup interactions. It has been suggested that these anti-pathogen defenses are at the root of conservative political ideology. Here, we test a hypothesis that political conservatism functions as a pathogen-avoidance...
Using data from 3 different samples, the authors found that: (a) the relationships between political conservatism and racism generally increased as a function of educational sophistication; however, the relationship between political conservatism and anti-Black affect did not increase with educational sophistication, (b) The correlation between political conservatism and racism could be entirel...
On the conditional acceptance of iterates in SAO algorithms based on convex separable approximations
We reflect on the convergence and termination of optimization algorithms based on convex and separable approximations using two recently proposed strategies, namely a trust region with filtered acceptance of the iterates, and conservatism. We then propose a new strategy for convergence and termination, denoted f iltered conservatism, in which the acceptance or rejection of an iterate is determi...
the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...
In this paper, we empirically evaluate two views on the relation between product market competition and conditional accounting conservatism. One view is that intense product market competition increases bankruptcy risk and consequently, exacerbates shareholder-bondholder conflict of interest and enhances the likelihood of litigation. In response, both bondholders and auditors demand a higher le...
We analyze a model of optimal capital structure and liquidity choice based on a dynamic tradeoff theory for financially constrained firms. In addition to the classical tradeoff between the expected tax advantages of debt financing and bankruptcy costs, we introduce a cost of external financing for the firm, which generates a precautionary demand for cash and an optimal retained earnings policy ...
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