the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

Objective: The excessive self-esteem of managers leads to postponing bad news due to weaknesses in performance, and conservatism can be a factor in modifying it. In this paper, the purpose is to examine the role of accounting conservatism in limiting the functional outcomes results from overconfidence managers. Methods: The data of the companies listed in the Tehran Stock Exchange for the peri...

Bluetooth technology is slowly becoming more popular but the security built into the specification is a cause for concern. More and more consumer products used in normal daily life are manufactured with Bluetooth systems such as cell phones, PDA's and mobile computers. It is important that consumers understand the technology and the risks involved in the use thereof. Some of those risks range f...

In this paper we present a method to calculate the prices of robustness and reblending through a robust real-time optimization method for the on-line linear oil blending process. Our approach places this problem in a wider frame where different sources of uncertainty inherent to the blending process appear. The polytopal structure of our problem permits a robust approach that is simpler than th...

Bluetooth technology is slowly becoming more popular but the security built into the specification is a cause for concern. More and more consumer products used in normal daily life are manufactured with Bluetooth systems such as cell phones, PDA's and mobile computers. It is important that consumers understand the technology and the risks involved in the use thereof. Some of those risks range f...

the main purpose of the present research is to determine the relationship between the management earnings forecast errors and conservatism level and then surveying about the effects of forecast difficulty, and external financing on this relationship. regarding this, the financial information related to 147 stock firms, available during the period of study (2003-2015) were collected and analyzed...

We decompose the market-to-book ratio into two additive components: a conservatism correction factor and a future-to-book ratio. The conservatism correction factor exceeds the benchmark value of one whenever the accounting for past transactions has been subject to an (unconditional) conservatism bias. The observed history of a firm’s past investments allows us to calculate the magnitude of its ...

New Right theories have had a major impact on British politics since the emergence of Thatcherism and end so-called ‘years consensus’ in mid-1970s. In radically rejecting conventions postwar terms management both economic social policies, ideas initially came to significantly shape policies Thatcher government (1979–90), indeed continued wield influence over other administrations subsequent yea...