This paper investigates how conservative managers make corporate decisions. Motivated by psychology research, we use handwritten signatures (i.e., emotionally restraint disclosure styles) as a proxy for CEO conservatism. We find that firms with CEOs engage more safer investments (capital expenditures), less risky policies (Research & Development expenses and debt financing), hold cash, are like...

This research aims to ascertain how the result of growth opportunities, company size and profitability on accounting conservatism. The object this study is companies included in LQ45 index for years 2019 2021The information used comes from financial statements listed 2019–2021 period Indonesia Stock Exchange. number sampled was 13 with a three-year observation period. total sample purposive sam...

Niche conservatism is the phenomenon in which species or other phylogenetic lineages seem to exhibit much the same ecological niche over their geographical ranges or over evolutionary time scales. Previous studies have suggested that optimal habitat selection can constrain niche evolution (and thus may help explain niche conservatism), in effect by preventing populations from experiencing unfav...

| Rate Monotonic Analysis (RMA) is a well-established technique for assessing schedulability of periodic and sporadic tasks which share a processor resource using xed priority scheduling. An alternative approach to analysing such systems is to build a model which represents the behaviour of the system more dynamically, taking into account the dependency between the tasks.