The COVID-19 pandemic has reconfigured personal, organisational and political landscapes in quite radical ways. This paper reflects on the differentiated impact of responses to it. We unpack some effects crisis populations already subject harassment, persecution deprivation due their marginal position society or resistance state power. illuminate how current is much more than a health crisis; w...

the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

Prior studies have portrayed accounting conservatism as a tool that enables boards to perform their monitoring duties. We develop a model that suggests that the empirical association between conservatism and governance can also run in the opposite direction —only well-governed firms with suffi cient monitoring in place can fully utilize the benefits of conservative accounting. In our setting, c...

This study examines the contracting benefits of accounting conservatism on international debt and equity markets. Results show that firms domiciled in countries with more conservative financial reporting systems have significantly lower cost of debt and equity capital, after controlling for differences in legal institutions and securities regulations. I use one-year-ahead interest rate to measu...

We examine the effect of lending banks’ board representation (affiliated banker on board, or AFB) on conservative accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of lenders and therefore reduces their demand for conservatism-facilitated debt contracting. Consistent with our hypothesis, we find that conservatism is mar...

the present article discusses about the us security policy after the incident of 11 september 2001, with reference to the middle east, in general and iran in particular. the author focuses the design of current us administration and its endeavor to capture some of the strategic places in the name of terrorism and as a savior of democracy such as in afghanistan and iraq, although those designs h...

information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. the manipulations generate agency costs. conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

Political conservatism has been characterized by resistance to change and acceptance of inequality, with liberalism characterized by the polar opposite of these values. Political attitudes are heritable and may be influenced by basic personality traits. In previous research, conservatism (vs. liberalism) has been associated positively with Conscientiousness and negatively with Openness-Intellec...