Showing 1 - 20 results of 23 for search '"Conservatism"', query time: 0.42s Refine Results
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    Subjects: ...Accounting Conservatism...
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    ... or not. This study uses earnings conservatism and likelihood of negative earrings benchmark as dependent variables...
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    ...’ contemporaneous earnings affect the timeliness and conservatism of accounting earnings and their relationship. Our...
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    ... management earnings forecasts, forecast specificity, forecast accuracy, and forecast conservatism to measure...
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    ... the conservatism bias, which will induce the appraisal smoothing at aggregate level. Further, the Tobit Model...
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    ... to its trade benefits. Moreover, with neo-conservatism and emerging movement in public administration...
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    ... and conservatism of assets and earnings information, and to increase the valuations of earnings in the stock market...
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    ... base on the conservatism of accounting, so the surveillance function of CPA firms will decline...
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