Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, results are inconsistent mixed, to some degree, even contradictory, which represents a gap in literature. The purpose of this provide explanations for these mixed literature by investigating effect corporate governance mechanisms, as moderator variable (which has been considered befor...

Atomic Energy Society of Japan has published “Standard Method for Safety Evaluation using Best Estimate Code Based on Uncertainty and Scaling Analyses with Statistical Approach” to be applied to accidents and AOOs in the safety evaluation of LWRs. In this method, hereafter named as the AESJ-SSE (Statistical Safety Evaluation) method, identification and quantification of uncertainties will be pe...

Over 950 species of Malpighiaceae grow in a variety of neotropical habitats and have evolved great diversity in habit, fruit, pollen, and chromosome number. Their flowers, in contrast, tend to be very similar in general architecture, especially in those aspects concerned with the attraction, orientation, and reward of pollinators. The flowers are visited only by Hymenoptera, principally female ...

In an intriguing essay, G. A. Cohen has defended a conservative bias in favour of existing value. In this paper, we consider whether Cohen's conservatism raises a new challenge to the use of human enhancement technologies. We develop some of Cohen's suggestive remarks into a new line of argument against human enhancement that, we believe, is in several ways superior to existing objections. Howe...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...

This study aims to analyze the positive effect of institutional ownership on accounting conservatism, negative debt covenants and growth opportunities conservatism.The population in this are companies listed BUMN 2016 – 2018 financial year. All IDX used. Sampling was carried out using purposive sampling method had certain criteria. The data collection used is documentation from electronic media...

Students at a southwestern university were surveyed to test the interrelations of three constructs: sexual-moral attitudes, love styles, and attraction criteria. Following the procedures of the National Health and Social Life Survey, from which the sexual-moral attitude items were obtained, we conducted a cluster analysis to create attitudinal groupings. We obtained four clusters representing v...

The recent incident of a priest in the Syriac Orthodox church encouraging two parents not to baptize their new born child with an ancient Assyrian name can either be interpreted as an isolated phenomenon, or, which I will stress here, a form of religious conservatism positioning itself against modernism. In order to do demonstrate my thesis, I will first start with describing the role of religi...

Updating, Self-Confidence and Discrimination In a laboratory experiment, we show that subjects incorporate irrelevant group information into their evaluations of individuals. Individuals from on average worse performing groups receive lower evaluations, even if they are known to perform equally well as individuals from better performing groups. Our experiment leaves room neither for statistical...