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Journal articles on the topic 'Conservatism'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Varacalli, Thomas F. X. "The Promise and Danger of National Conservatism." Catholic Social Science Review 28 (2023): 43–47. http://dx.doi.org/10.5840/cssr2023289.

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National conservatism provides an opportunity to realign the conservative movement in useful ways, namely by rejecting neoconservatism in favor of something more genuinely conservative. Catholics should applaud this. However, it must be recognized that national conservativism has its own goals and priorities distinct from Catholic social thought. Several pitfalls may impede the success of national conservatism. Most importantly, national conservatism might ultimately undervalue the importance of natural law and social conservatism.

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Scruton, Roger. "Conservatism Means Conservation." Chesterton Review 34, no. 3 (2008): 705–15. http://dx.doi.org/10.5840/chesterton2008343/443.

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Orr, David W. "Conservation and Conservatism." Conservation Biology 9, no. 2 (1995): 242–45. http://dx.doi.org/10.1046/j.1523-1739.1995.9020242.x.

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4

Wenz, Peter S. "Conservatism and Conservation." Philosophy 61, no. 238 (1986): 503–12. http://dx.doi.org/10.1017/s003181910006126x.

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Utilitarians believe that personal decisions and public policies should be made so as to maximize the public good, or, as Jeremy Bentham put it, to produce the greatest good of the greatest number. Bentham identified the public good with the maximization of happiness, and believed that many traditional practices were inimical to the production of happiness. So in the name of maximizing the public good, Bentham advocated, for example, extending the franchise, reforming the criminal code and re-designing prisons. People's prejudices and traditional habits of thought must yield in the face of uti

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Byrne, William F. "Conservatism and Conservation." Humanitas 26, no. 1 (2013): 161–67. http://dx.doi.org/10.5840/humanitas2013261/29.

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Byrne, William E. "Conservative Pragmatism, Pragmatic Conservatism." Humanitas 29, no. 1 (2016): 97–104. http://dx.doi.org/10.5840/humanitas2016291/24.

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Pushchaev, Yu V. "Nature and Typology of Different Types of Soviet Conservatism." Orthodoxia, no. 4 (September 29, 2023): 25–51. http://dx.doi.org/10.53822/2712-9276-2022-4-25-51.

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The paper poses the problem of Soviet conservatism. What protective forces and mechanisms were inherent in the Soviet system? Since any society should have its own conservative tendencies, one can also talk about elements of conservatism in the Soviet society, culture and ideology. Nevertheless, refl ections on this problem lead to an epistemological diff iculty. In what sense can we talk about Soviet conservatism in general? After all, the defi ning worldview of the Soviet period was Marxist ideology, which was radically revolutionary and progressive. Even the word “conservative” was then per

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Osipov, Igor D. "Yu. N. Solonin on the socio-political philosophy of conservatism." Vestnik of Saint Petersburg University. Philosophy and Conflict Studies 38, no. 4 (2022): 525–33. http://dx.doi.org/10.21638/spbu17.2022.407.

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Professor of the St Petersburg State University Yu. N. Solonin to the study of global and Russian conservatism, analyzes his works on the problems of philosophy and axiology of politics and political ideology. The author shows that political philosophy of Solonin was theoretically grounded Center for comprehensive study of conservatism at the Philosophy Department of the St Petersburg State University. It is pointed out that many well-known specialists from St Petersburg and other regions of Russia took an active part in the work for the Study of Conservatism Center. They investigated the subs

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Hattens, Christian Egholm. "konservativ konservering af klimaet?" Culture and History: Student Research Papers 6, no. 2 (2022): 76–99. http://dx.doi.org/10.7146/chku.v6i2.134569.

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This paper examines the strategy undertaken by the conservative climate sceptic countermovement to counter the scientific consensus on human caused climate change. It focuses on revealing the power of the discursive production of knowledge by conservative actors in spreading misinformation to the media, powerful institutions, and the public. The paper examines the reasons behind this strategy and argues that, apart from economic reasons, both historical and ideological factors within conservatism can help explain this behavior. Lastly, the paper discusses, in a theoretical sense, whether conse

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Widiatmoko, Jacobus, Maria Goreti Kentris Indarti, and Cahyani Nuswandari. "Accounting Conservatism: Antecedents and Consequence in Indonesia Manufacturing Companies." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (October 20, 2023): 2315–25. http://dx.doi.org/10.37394/23207.2023.20.199.

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The purpose of this study is to examine and evaluate accounting conservatism’s effects on the price of equity capital. All of the manufacturing businesses listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020 comprise the study’s population. Purposive sampling was used to choose the sample, and 241 observations were made. The findings of this study, which were obtained using the linear regression analysis method, show that institutional ownership and profitability have a considerable impact on accounting conservatism. Accounting conservatism is unaffected by three more criteria, i

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Lee, Michael J. "The Conservative Canon and Its Uses." Rhetoric and Public Affairs 15, no. 1 (2012): 1–39. http://dx.doi.org/10.2307/41955606.

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Abstract In this essay, I aim to locate the scriptural force of American conservatisms secular canon. My basic claim is that the canon created and managed the potential for symbolic fusion and fracture among conservatives. The canon provided the tools to weather the rocky marriage between various conservative sects: traditionalists, libertarians, neoconservatives, and others; the canon afforded resources for each faction to establish their bona fides and to protect their version of authentic conservatism from impostors and apostates. I conclude by analyzing the link between the principles of c

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Eschert, Silke, Michael Diehl, and René Ziegler. "Gaining economic profit or losing cultural security: Framing persuasive arguments for two types of conservatives." Journal of Social and Political Psychology 5, no. 1 (2017): 8–28. http://dx.doi.org/10.5964/jspp.v5i1.627.

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Recent research suggests that different motivational bases underlie economic and cultural conservatism. Different political messages may address these different motivational bases. This article investigates the hypothesis that gain frames and achievement frames are more persuasive for participants high in economic conservatism and for economic conservative political issues, whereas loss and security frames are more persuasive for participants high in cultural conservatism and for cultural conservative political issues. Indeed, differential framing effects were found for economic versus cultura

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Majeed, Muhammad Ansar, Xian-zhi Zhang, and Zhaonan Wang. "Product market competition, regulatory changes, ownership structure and accounting conservatism." Chinese Management Studies 11, no. 4 (2017): 658–88. http://dx.doi.org/10.1108/cms-12-2016-0248.

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Purpose This study aims to examine the impact of various dimensions of product market competition on accounting conservatism particularly in the wake of regulatory changes and varying ownership structures in China. Design/methodology/approach This study examines impact of product market competition on accounting conservatism by using conservatism measure of Khan and Watts (2009) and measures for important dimensions of competition such as competition intensity, non-price competition and competition from existing rivals and potential entrants. Findings The findings suggest that competition inte

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Watts, Ross L. "Conservatism in Accounting Part II: Evidence and Research Opportunities." Accounting Horizons 17, no. 4 (2003): 287–301. http://dx.doi.org/10.2308/acch.2003.17.4.287.

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This paper is Part II in a two-part series on conservatism in accounting. Part I examined alternative explanations for conservatism in accounting and their implications for accounting regulators (SEC and FASB). Part II summarizes the empirical evidence on the existence of conservatism, conservatism's increase over time, and conservatism's alternative explanations. It also discusses opportunities for future research on conservatism. The empirical literature uses a variety of conservatism measures in time-series and cross-sectional tests of contracting, shareholder litigation, taxation, and acco

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Heppell, Tim. "The Conservative Party and Johnsonian Conservatism." Political Insight 11, no. 2 (2020): 15–17. http://dx.doi.org/10.1177/2041905820933368.

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Salehi, Mahdi, Ebrahim Ghanbari, and Saleh Orfizadeh. "The relationship between managerial entrenchment and accounting conservatism." Journal of Facilities Management 19, no. 5 (2021): 612–31. http://dx.doi.org/10.1108/jfm-11-2020-0087.

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Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the defined limitations of the study, a total of 120 firms with 720 year-observations was selected. After collecting data and figures, they were analyzed using EViews software. Having presented the inferential model tests, the panel data with fixed effects model is chosen. Findings The study results indicate a posit

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Cerqueira, Antonio, and Claudia Pereira. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe." Review of Economic Perspectives 20, no. 2 (2020): 137–69. http://dx.doi.org/10.2478/revecp-2020-0007.

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AbstractWe analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for the pre and crisis period and post-crisis period surrounding the 2007/2008 financial crisis. Our findings are consistent with a conservative accounting practice in Europe as a whole and in each country individually. Besides

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Sobari, Wawan. "The worth of Javanese conservative leadership in coping with COVID-19." Masyarakat, Kebudayaan dan Politik 35, no. 4 (2022): 527–39. http://dx.doi.org/10.20473/mkp.v35i42022.527-539.

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Current studies discover the difference of response of conservatism to the COVID-19 pandemic situation with, at least, six stigmas, namely practicing conservative politics, high risk public health behavior, lack of trust in science, neglecting mainstream media reports, less support for vaccination, and tendency to stockpile. This fieldwork-based qualitative study aims to explore the conservative political leadership of a village head in dealing with the pandemic situation. Unlike the previous studies, it reveals the village head’s conservative leadership which plays a vital role in coping with

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Riaz, Salman, Muhammad Saqib Naeem, and Rida Liaquat. "Impact of CEO Characteristics on Financial Conservatism of a Firm: Moderating Role of Macro-Economic Variables." Bulletin of Business and Economics (BBE) 13, no. 3 (2024): 130–43. http://dx.doi.org/10.61506/01.00456.

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The purpose of this thesis is to examine the impact of CEO characteristics on Financial Conservatism, the moderating role of GDP Growth, and Interest Rate Spread. Financial Conservatism means a firm that is holding both high in cash holdings (cash conservative) and low in debt (debt conservative). 139 listed non-financial firm’s annual data, ranging from 2008 to 2017, is extracted from annual reports. The CEO characteristics consisting of CEO Age, CEO Duality, CEO Gender, CEO Tenure, and CEO Ownership are used as independent variables. GDP Growth and Interest Rate Spread are used as moderating

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Christensen, David S. "The Seeds of Accounting Conservatism." European Journal of Business and Management Research 8, no. 2 (2023): 181–85. http://dx.doi.org/10.24018/ejbmr.2023.8.2.1897.

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Why does the accounting principle of accounting conservatism persist, despite the criticism of 20th-century deductive accounting theorists? Accounting conservatism's etymology suggests that the traditional connotation of deliberate understatement began in America, circa 1900. Its genealogy, however, reaches much deeper into the past. This research adds to the work of Basu (1997, 2009) who reports evidence of accounting conservatism in medieval Europe and China, and to the work of Bloom (2018) and Watts (2003), who provide modern rationales for accounting conservatism. By using key elements der

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EPREMYAN, MARIETA. "THE GENESIS OF CONSERVATIVE IDEOLOGY, DEVELOPMENT TRENDS AND PROSPECTS IN THE POLITICAL REFORM OF MODERN COUNTRIES (ON THE EXAMPLE OF RUSSIA AND FRANCE)." Sociopolitical sciences 10, no. 4 (2020): 38–43. http://dx.doi.org/10.33693/2223-0092-2020-10-4-38-43.

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The article examines the epistemological roots of conservative ideology, development trends and further prospects in political reform not only in modern Russia, but also in other countries. The author focuses on the “world” and Russian conservatism. In the course of the study, the author illustrates what opportunities and limitations a conservative ideology can have in political reform not only in modern Russia, but also in the world. In conclusion, it is concluded that the prospect of a conservative trend in the world is wide enough. To avoid immigration and to control the development of tech

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ROBERTS, MATTHEW. "‘VILLA TORYISM’ AND POPULAR CONSERVATISM IN LEEDS, 1885–1902." Historical Journal 49, no. 1 (2006): 217–46. http://dx.doi.org/10.1017/s0018246x05005108.

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This article is a contribution to the continuing debate on the character and electoral fortunes of the Conservative party in late Victorian England. Using the West Riding borough of Leeds as a case study, this article focuses on suburban Conservatism (villa toryism) and situates it within the broader context of urban Conservatism in and beyond Leeds. It explores the nature of Conservative electoral dominance in the period after the Third Reform Act. In doing so, it further challenges conventional interpretations about the rise of class-based politics. As the example of Leeds demonstrates, vill

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Yoon, Seok Sang. "Conservatization of Japanese Political Society: Focus on the Crisis of Public Sphere and Political society polarization." Association of Global Studies Education 15, no. 3 (2023): 91–122. http://dx.doi.org/10.19037/agse.15.3.04.

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This article analyzed the conservatism of Japanese political society, focusing on the division of Japanese political society and the crisis of the public sphere. In general, conservatization in Japanese political society focuses on the rise of conservatives due to the decline of innovative forces, excessive representation of right-wing ideologies, and support for conservative forces that led reform discourse in the process of overcoming a long-term recession. However, it is noteworthy that the silence of the general public on political issues is deeply related to conservatism in Japanese polit

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Stoneman, Ethan, and Joseph Packer. "American Conservatism Unmoored." Cultural Politics 18, no. 3 (2022): 330–50. http://dx.doi.org/10.1215/17432197-9964801.

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Abstract The last decade witnessed a drastic reconfiguration of American conservatism by way of a newly emergent and energized dissident right. Beyond the question of ideology, this article argues that an essential aspect of this realignment occurs at the level of strategy, specifically with the adoption of agitational tactics pioneered by the progressive left. It attempts to make sense of this sea change, first, by tracing in broad strokes the history of American conservatism's opposition to much of what passes for agitational politics. It then examines the right's seemingly abrupt adoption o

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P., Afsheena, and Shijin Santhakumar. "Timeliness and persistence of conservative earnings in an emerging market." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 483–503. http://dx.doi.org/10.1108/jfra-12-2018-0116.

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Purpose The asymmetric effect of conservatism on earnings and its other components serves as a contrivance to incorporate transparency and timeliness in financial reporting. This study aims to explore cash flow-return association, which provides insight into the accruals’ contribution that traverses through conservatism-earnings persistence liaison and its associated effects on stock returns. Design/methodology/approach The study used asymmetric timeliness (AT) model and two firm-year measures, namely, C-Score and conservatism ratio, to capture conservatism. The firm-year measures of conservat

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Kimouche, Bilal, and Hemza Boussenna. "Accounting Conservatism In Non-State Companies And Consolidated Financial Statements." Folia Oeconomica Stetinensia 24, no. 2 (2024): 141–61. https://doi.org/10.2478/foli-2024-0020.

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Abstract Research background Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative. Purpose This paper aims to contribute to this research stream by exploring the impact of state ownership and consolidation on accounting conservatism. The literature has not given much attention to state ownership and has never explored consolidation. Research methodology The study employed the data of 90 Algerian companies

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Vahid, Hamid. "Skepticism and the Liberal/Conservative Conceptions of Perceptual Justification." International Journal for the Study of Skepticism 3, no. 1 (2013): 45–61. http://dx.doi.org/10.1163/221057012x630687.

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Although it is widely recognized that perceptual experience confers justification on the beliefs it gives rise to, it is unclear how its epistemic value should be properly characterized. Liberals hold, and conservatives deny, that the justification conditions of perceptual beliefs merely involve experiences with the same content. The recent debate on this question has, however, seen further fragmentations of the positions involved with the disputants seeking to identify intermediate positions between liberalism and conservatism. In this paper, I suggest a framework to account for the differenc

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Zafirovski, Milan. "Contemporary conservatism and medievalism." Social Science Information 50, no. 2 (2011): 223–50. http://dx.doi.org/10.1177/0539018410396617.

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This article explores the historical and sociological relations between contemporary conservatism and medievalism. It first registers the reemergence and increasing prominence of conservatism in contemporary society, most notably in America during the late 20th and the early 21st centuries. It then places conservatism and medievalism and their relationship within a historical-comparative framework. The article concludes that modern conservatism originates in and continues, with some adaptations or innovations, medievalism seen as the ‘golden past’, becoming the original and persisting conserva

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Abbas, Ibtihal Jasim, and Sadiq Mahdi Kadhim Al Shamiri. "A Critical Sociolinguistic Study of Conservatism in Selected British Novels." Theory and Practice in Language Studies 14, no. 12 (2024): 3744–55. https://doi.org/10.17507/tpls.1412.08.

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The main point of this study is to examine the ideology of conservatism in the selected British novels The Blessing by Nancy Mitford and White Teeth by Zadie Smith through the application of a critical sociolinguistic model. These two novels were chosen for having conservatism as the main theme. In this study, conservatism was analyzed according to four phases: the first phase (initiation) shows context and conservatism types. The second phase (description) highlights the text analysis, which involves analyzing vocabulary, grammar, cohesion, and text structure. The third phase represents socia

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JONES, EMILY. "CONSERVATISM, EDMUND BURKE, AND THE INVENTION OF A POLITICAL TRADITION, c. 1885–1914." Historical Journal 58, no. 4 (2015): 1115–39. http://dx.doi.org/10.1017/s0018246x14000661.

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AbstractThis article addresses the reputation of Edmund Burke and his transformation into the ‘founder of modern conservatism’. It argues that this process occurred primarily between 1885 and 1914 in Britain. In doing so, this article challenges the existing orthodoxy which attributes this development to the work of Peter Stanlis, Russell Kirk, and other conservative American scholars. Moreover, this article historicizes one aspect of the construction of C/conservatism as both an intellectual (small-c) and political (capital-C) tradition. Indeed, though the late Victorian and Edwardian period

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Stavropoulos, Pam. "Conservative Radical: the Conservatism of John Anderson." Australian Journal of Anthropology 3, no. 1-2 (1992): 67–79. http://dx.doi.org/10.1111/j.1835-9310.1992.tb00153.x.

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Kang, Tony, Gerald J. Lobo, and Michael C. Wolfe. "Accounting Conservatism and Firm Growth Financed by External Debt." Journal of Accounting, Auditing & Finance 32, no. 2 (2016): 182–208. http://dx.doi.org/10.1177/0148558x15585236.

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Previous research shows that accounting conservatism facilitates debt contracting. Extending this line of literature, we examine whether the role of accounting conservatism in accessing external debt to attain firm growth varies with its maturity. We find evidence of a positive relationship between conservatism and debt maturity. We also observe a positive relationship between conservative accounting and future growth funded by all classes of debt, but this relation is due to long-term rather than short-term debt, which is less prone to agency risk. Furthermore, the associations between conser

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Kim, Yongtae, Siqi Li, Carrie Pan, and Luo Zuo. "The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings." Accounting Review 88, no. 4 (2013): 1327–56. http://dx.doi.org/10.2308/accr-50420.

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ABSTRACT Using seasoned equity offerings (SEOs) from 1989 to 2008, we examine the role of accounting conservatism in the equity market. We find that issuers with a greater degree of conservatism experience fewer negative market reactions to SEO announcements. We further show that an important mechanism through which conservatism affects SEO announcement returns is by mitigating the negative impact of information asymmetry. Additional analyses suggest that our results are not driven by the effects of other forms of corporate governance. We also find evidence that conservative issuers continue t

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Kaviraj, Sudipta. "Contradictions of Conservatism." Studies in Indian Politics 6, no. 1 (2018): 1–14. http://dx.doi.org/10.1177/2321023018762661.

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This article identifies the difficulty in defining conservatism and then goes on to illustrate the contradiction inherent in conservative thought.* The central problem addressed by the article is the absence of conservative thinking in modern India. Contrary to the practice of labelling certain strands of thinking as conservative, Indian political thought of past two centuries hardly has any serious conservative tradition. Looking at the ideas of Malaviya, Gandhi and Hindu nationalists, this article shows that while some of their positions did come close to conservative thinking, they did not

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Ferreira, Leonor Fernandes, Juan Manuel García Lara, and Tiago Gonçalves. "Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom." Revista de Administração Contemporânea 11, spe2 (2007): 163–88. http://dx.doi.org/10.1590/s1415-65552007000600009.

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This paper examines the existence of conservative practices in the Portuguese accounting system, and whether these conservative practices affect the comparability of financial information provided by companies. We particularly examine whether the book value figure can be understated due to conservative practices to protect creditors' interests (balance sheet conservatism) and whether accountants delay the recognition in earnings of good news, while they recognize immediately bad news (earnings conservatism). Using a Basu (1997) type reverse regression and a simple adaptation of the Ohlson (199

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Vorobev, A. P. "Russian conservatism: outlines of a responsible political course." Vestnik Universiteta, no. 10 (November 26, 2022): 13–17. http://dx.doi.org/10.26425/1816-4277-2022-10-13-17.

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The article deals with the development of conservatism in modern Russian society. The current socio-political situation indicates that Russian society refuses to accept liberal Western values, giving preference to values of a conservative nature. There is an obvious demand for conservative projects to consider the values of social justice, the greater social orientation of the state, the rules and orders that are significant for people and have been with them for decades. The Russian elites are still poorly aware of the possibilities of reflecting such a request and remain within the framework

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Lee, Hye Seung (Grace), and Logan B. Steele. "Debt Structure and Conditional Conservatism." Journal of Financial Reporting 4, no. 2 (2019): 115–40. http://dx.doi.org/10.2308/jfir-52558.

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We investigate whether characteristics of firms' debt structure, beyond leverage and debt covenants, are associated with predictable variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an efficient mechanism employed by an organization to address agency conflict arising from contracts with various parties. For firms with contracts that are associated with more agency conflict, the potential benefit of a conservative reporting strategy should increase. We examine the following debt contract characteristics: (1) convertibility, (2)

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Suwarno, Suwarno, Suwandi Suwandi, and Mu'minatus Sholichah. "Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia." Akuntabilitas 15, no. 1 (2022): 19–30. http://dx.doi.org/10.15408/akt.v15i1.22152.

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This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regress

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Dell, Edmund. "Conservatism." International Affairs 68, no. 3 (1992): 526. http://dx.doi.org/10.2307/2622994.

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Scruton, Roger, and Ted Honderich. "Conservatism." Philosophical Quarterly 41, no. 163 (1991): 256. http://dx.doi.org/10.2307/2219604.

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HARP, GILLIS J. "TRADITIONALIST DISSENT: THE REORIENTATION OF AMERICAN CONSERVATISM, 1865–1900." Modern Intellectual History 5, no. 3 (2008): 487–518. http://dx.doi.org/10.1017/s1479244308001777.

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The last couple of decades has brought a renewed interest in American conservatism among historians. Yet most recent studies have focused on the emergence of neoconservatism after World War II and virtually no recent scholarly work has pursued the history of conservatism before the 1920s. Both Richard Hofstadter and Clinton Rossiter agreed that the late nineteenth century was an important watershed in the evolution of American conservative thought. Hofstadter argued that the new laissez-faire conservatism that became dominant during the Gilded Age was remarkable in that “it lacked many of the

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Spirin, Egor. "The Transformation of American Conservatism. Overcoming the «Fusionist Consensus»." Russia and America in the 21st Century, Спецвыпуск (2021): 0. http://dx.doi.org/10.18254/s207054760018196-2.

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Socio-economic consequences of neoliberal politics unleashed the necessity of the realignment of the conservative movement in the U.S. American conservatism has long been dominated by a fusionist consensus, that does not provide the response to the modern challenges. New conservatism seeks to redefine the essence of conservatism by breaking up with market fundamentalism considering the State to be a legitimate tool to achieve politico-economic goals; moving away from ideologies.

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BRENNAN, GEOFFREY, and ALAN HAMLIN. "Analytic Conservatism." British Journal of Political Science 34, no. 4 (2004): 675–91. http://dx.doi.org/10.1017/s0007123404000249.

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We propose an analytic account of dispositional conservatism that attempts to uncover a foundation of what is often taken to be an anti-foundationalist position. We identify a bias in favour of the status quo as a key component of the conservative disposition and address the question of the justification of such a conservative disposition, and the circumstances in which the widespread adoption of such a disposition might be normatively desirable. Our analysis builds on a structural link between the economist's traditional emphasis on questions of feasibility and the conservative's attachment t

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DeFond, Mark L., Chee Yeow Lim, and Yoonseok Zang. "Client Conservatism and Auditor-Client Contracting." Accounting Review 91, no. 1 (2015): 69–98. http://dx.doi.org/10.2308/accr-51150.

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ABSTRACT We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing

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Daffa Putra Ananto, Mochammad Baehaqi, and Dien Noviany Rahmatika. "Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant Terhadap Konservatisme Akuntansi: Kajian Literatur Review." Akuntansi 3, no. 2 (2024): 236–60. http://dx.doi.org/10.55606/akuntansi.v3i2.2009.

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Accounting conservatism is a principle that tends to recognize very rapid losses that usually will cause a delay in recognized income so that it can be realized. This principle is important to ensure more prudent and reliable financial statements. However, any causes that have an impact on the conservative financial reporting process are still debated among researchers and practitioners. This study aims to investigate and show how Growth Opportunities, Capital Intensity, and Debt Covenants affect Accounting Conservatism. This study uses an approach in the form of a Structured Literature Review

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Leite, Rodrigo de Oliveira, and Ricardo Lopes Cardoso. "The Theory of Cognitive-Conditional Conservatism in Accounting." Mathematics 8, no. 9 (2020): 1552. http://dx.doi.org/10.3390/math8091552.

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Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative. Accounting literature has studied conservatism for many years, and demonstrated that there are two roots of conservatism, one unconditional and another conditional to news available at decision-making. However, there is no bridge linking both. Using an analytical model, we show that the conservatism level of an accountant is lower for impulsive individuals because of their reduced focus on future consequences of their decisions, wh

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Ettredge, Michael L., Ying (Julie) Huang, and Weining Zhang. "Conservative Reporting and Securities Class Action Lawsuits." Accounting Horizons 30, no. 1 (2015): 93–118. http://dx.doi.org/10.2308/acch-51308.

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SYNOPSIS Positive accounting theory predicts that conservative financial reporting averts GAAP-based litigation. However, very little empirical evidence addresses whether and how accounting conservatism provides these benefits. Using a sample of lawsuits against public companies for alleged violations of U.S. GAAP, we examine the association of accounting conservatism with subsequent initiation of lawsuits and with four litigation outcomes: market reactions to lawsuits, duration of lawsuits, dismissals of lawsuits, and penalties approved by courts. We find that firms with greater degrees of co

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Vakhitov, R. R. "About Сlassical Conservatism and Soviet Conservatism: Similarities and Differences. (Essays on the Conservative Thought in the USSR)". Orthodoxia, № 4 (29 вересня 2023): 12–24. http://dx.doi.org/10.53822/2712-9276-2022-4-12-24.

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In the paper, an attempt is made to defi ne the conservatism as is. The integral conservatism involves monarchy, class stratifi cation of the society, domination of religion, idealistic platonic philosophy, mostly agrarian economy, and focus on ancient patterns, classics and classicism in art. Conservatism emerged on the cusp of the 18th and 19th centuries as a reaction to the bourgeois revolutions (fi rst of all, the French Revolution), which destroyed the traditional Western societies and paved the way to a modernist civilization. Conservatives diff er from traditionalists and “conservative

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Donovan, John, Richard M. Frankel, and Xiumin Martin. "Accounting Conservatism and Creditor Recovery Rate." Accounting Review 90, no. 6 (2015): 2267–303. http://dx.doi.org/10.2308/accr-51045.

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ABSTRACT We examine the relation between accounting conservatism and creditor recovery rates for firms in default. We also test the link between conservatism and the length of bankruptcy resolutions. We find that creditors of firms with more conservative accounting before default have significantly higher recovery rates, and that this positive relation is more pronounced for default firms that violated covenants before the default. We also find that conservative firms have higher asset productivity, shorter bankruptcy resolution, and a significantly higher probability of emerging from bankrupt

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Mo, Kyoungwon. "Dynamic Relationship Between Voluntary Disclosure And Conservatism." Journal of Applied Business Research (JABR) 31, no. 4 (2015): 1377. http://dx.doi.org/10.19030/jabr.v31i4.9324.

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<p>Despite the several studies on the relationship between voluntary disclosure and conservatism, empirical findings are not conclusive. In this paper, I argue that the relation is not static but dynamic. I investigate the dynamic relation between voluntary disclosures and conservatism by examining their relation around debt financing. Debt financing can be a good natural experimental setting to examine the relation between voluntary disclosures and conservatism because both of them play an important role in reducing information asymmetry during debt financing. Particularly, I hypothesiz

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