UNLABELLED The conservatism of conservatism (CoC) database presents statistically analyzed information about the conservation of residue positions in folds across protein families. AVAILABILITY On the web at http://kulibin.mit.edu/coc/

Recent authors have reported a relationship between women's fertility status, as indexed by menstrual cycle phase, and conservatism in moral, social and political values. We conducted a survey to test for the existence of a relationship between menstrual cycle day and conservatism. 2213 women reporting regular menstrual cycles provided data about their political views. Of these women, 2208 prov...

This essay argues against the view—frequently put forward by conservatives themselves—that conservatism cannot be analyzed as a coherent political ideology. It then proposes a multidimensional approach to understanding conservatism, defining (and defending a particular interpretation of) four dimensions which are termed sociological, methodological, dispositional and philosophical. It is argued...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7,251 firm-year observations drawn...

Abstract: This paper examines the extent to which professional forecasters exhibit conservatism in their announced inflation forecasts. Conservatism occurs as a result of a secondary objective captured in the forecaster’s loss function: they would like to avoid having large forecast errors, but also would like to avoid making large revisions to previously announced forecasts. As a result of for...

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...

The authors test the hypothesis that low-effort thought promotes political conservatism. In Study 1, alcohol intoxication was measured among bar patrons; as blood alcohol level increased, so did political conservatism (controlling for sex, education, and political identification). In Study 2, participants under cognitive load reported more conservative attitudes than their no-load counterparts....

This paper extends Ellis and Stimson’s (Ideology in America. New York: Cambridge UniversityPress, 2012) study of the operational-symbolic paradox using issue-level measures of ideological incongruence based on respondent positions and symbolic labels for these positions across 14 issues. Like Ellis and Stimson, we find that substantial numbers—over 30 %—of Americans experience conflicted conser...

The Vuolteenaho (2002) return decomposition is linear because it assumes that the market’s return expectations are obtained solely from accounting information. By restricting accounting recognition rules to specific (and primarily) negative future cash flow shocks, conservative accounting drives a wedge between the market’s return expectations that are based upon all positive and negative cash ...

We examine the impact of accounting conservatism on corporate innovation. We find that firms with a higher level of accounting conservatism generate fewer patents and patent citations. They invest less in R&D activities but our results hold after controlling for this lower R&D activity. Moreover, the cash-flows associated with innovation in firms with more conservative accounting are lower and ...