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Relevant bibliographies by topics / Earnings conservatism

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Academic literature on the topic 'Earnings conservatism'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 January 2023

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Journal articles on the topic "Earnings conservatism"

1

Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of

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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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Chen, Lucy Huajing, David M. Folsom, Wonsun Paek, and Heibatollah Sami. "Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings." Accounting Horizons 28, no. 2 (2013): 233–60. http://dx.doi.org/10.2308/acch-50664.

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SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting. We also document that the pricing multiple on more conservative earnings is smaller than pricing multiples on less conservative earnings. Finally, we show that conditionally conservative earnings are less persistent than unconditionally conservative earnings, and the pricin

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Hwang, Lee-Seok, and Myung-In Kim. "Earnings Conservatism and Repatriation Tax Costs." Korean Accounting Review 47, no. 3 (2022): 103–38. http://dx.doi.org/10.24056/kar.2022.06.004.

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Ewert, Ralf. "Earnings Management, Conservatism, and Earnings Quality." Foundations and Trends® in Accounting 6, no. 2 (2011): 65–186. http://dx.doi.org/10.1561/1400000025.

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Mokoaleli-Mokoteli, Thabang, and George Emmanuel Iatridis. "Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market." Investment Management and Financial Innovations 14, no. 1 (2017): 35–45. http://dx.doi.org/10.21511/imfi.14(1).2017.04.

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This study focuses on South African listed companies and investigates the relation between Big 4 auditing companies, earnings management and earnings conservatism. It shows that companies audited by a Big 4 auditor leads to a more timely recognition of large losses and to lower levels of earnings manipulation and higher conditional conservatism. The findings report that the conditional form of conservatism is negatively related to unconditional conservatism. Higher conservatism is also reported for firms with high leverage and those that convey bad news. The opposite has been found for firms w

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D’Augusta, Carlo, and Giulia Redigolo. "Do firms use early guidance to disclose the effect of conservatism on future earnings?" Review of Accounting and Finance 18, no. 3 (2019): 432–55. http://dx.doi.org/10.1108/raf-09-2018-0203.

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Purpose By deferring profits and anticipating losses, conservatism makes earnings increases more persistent and earnings declines more likely to revert. Therefore, the level of conservatism in current earnings has implications for future earnings expectations. Past research shows that outsiders can fail to understand these implications. This paper aims to investigate whether firms help outsiders by voluntarily disclosing their expectations about how conservatism will affect future earnings trends. Design/methodology/approach The authors examine the likelihood and content of “early” earnings gu

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Park, Sang Hyun, and Jaywon Lee. "Practice Of Accounting Conservatism In MBE Firms." Journal of Applied Business Research (JABR) 30, no. 6 (2014): 1785. http://dx.doi.org/10.19030/jabr.v30i6.8893.

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Managers sometimes manage earnings upward (i.e., engage in earnings management) or guide analyst forecasts downward (i.e., engage in expectation management) to meet or beat analysts earnings forecasts (MBE). Our results suggest that certain management behavior to achieve MBE is highly associated with firms level of accounting conservatism. In detail, we find that (1) the level of accounting conservatism decreases as firms achieve MBE in consecutive years, (2) engaging in earnings management to achieve MBE lowers firms level of conservatism, and (3) firms that achieve MBE in consecutive years (

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Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.

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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting

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Sen, Pradyot K. "Reported Earnings Quality Under Conservative Accounting and Auditing." Journal of Accounting, Auditing & Finance 20, no. 3 (2005): 229–56. http://dx.doi.org/10.1177/0148558x0502000303.

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While conservatism may lead to a reduction of the current period's income, a consistent use of conservative accounting builds a hidden reserve that can inflate future earnings when investment growth slows down. For the same reason, reported earnings may be of a lower quality in terms of predictability of future cash flow when investments are growing. Managers of a growing firm, therefore, must choose to report a conservative but lower quality number or to undo the effects of conservatism by less conservative current-period cost estimates to improve the quality of reported earnings. Such depart

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Dissertations / Theses on the topic "Earnings conservatism"

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Basu, Sudipta. "Conservatism and the asymmetric timeliness of earnings /." Ann Arbor, Mich : UMI, 1995. http://aleph.unisg.ch/hsgscan/hm00224194.pdf.

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Chan, Ling-Ching. "Accounting conservatism, earnings quality, and firm valuation." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629937.

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This thesis explores the relation between conservatism and earnings quality, and its economic consequences. The principle of conservatism has played an important role in dealing with uncertainties in the process of financial reporting. In the past ten years, substantial market-based accounting research has been devoted to the study of conservatism but few studies have attempted to examine how the nature of conservatism affects earnings quality from an information perspective and whether conservative accounting provides information that is useful in helping investors make investment decisions.

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Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first

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Dargenidou, Christina. "Accounting conservatism in expected earnings : a European study." Thesis, Bangor University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.432055.

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Wang, M. (Meng). "The impact of earnings management on accounting conservatism." Master's thesis, University of Oulu, 2012. http://jultika.oulu.fi/Record/nbnfioulu-201210081042.

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Abstract. This study attempts to explore and empirically examine the impact earnings management has on earnings conservatisms. I argue that in the practice of income-decreasing earning management, managers more likely accelerate the recognition of bad news in earnings than good news and it thus actually influences firms’ earnings conservatism by biasing the degree of firms’ earnings conservatism upwards. While in the practice of income-increasing earnings management, managers more likely speed up the recognition of good news in earnings while defer the recognition of bad news in earnings and i

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LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher

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Sultana, Nigar. "Audit committee effectiveness and earnings conservatism : an Australian analysis." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/2128.

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The overarching objective of this study is to examine the association between audit committee effectiveness and the level of earnings conservatism exhibited by Australian publicly listed firms. Studying the audit committee effectiveness/earnings conservatism linkage is both important and timely given the deterioration in reported earnings by firms. This study measures audit committee effectiveness based on four prime components underlying its effectiveness (i.e., independence; financial expertise; experience; and diligence) and earnings conservatism is measured following Basu (1997) and Ball a

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Li, Dan. "Auditor tenure and accounting conservatism." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06262007-165211/.

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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008.<br>Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.

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Ahamad, Rapani Nor Hanani. "Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/890.

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This study investigates whether earnings conservatism is significantly higher amongst Malaysian publicly listed firms subject to higher standards of ‗direct custodian excellence‘ of the financial reporting system relative to counterparts subject to lower direct custodian excellence standards. Drawing on agency theory, supplemented by tenets of key corporate governance reforms undertaken in Malaysia since the Asian financial crisis in 1997, it is expected that direct custodian excellence is positively associated with earnings conservatism.For purposes of the main analysis, conservatism is defin

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Books on the topic "Earnings conservatism"

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Lacina, Michael John. Accounting conservatism, firm growth, earnings persistence, and earnings-based valuation. UMI Dissertation Services, 2002.

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Zhongguo shang shi gong si ying yu wen jian xing yan jiu: A study on earnings conservatism of listed firms in China. Jing ji ke xue chu ban she, 2009.

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Ewert, Ralf, and Alfred Wagenhofer. Earnings Management, Conservatism, and Earnings Quality. Now Publishers, 2012.

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Bryan, Timothy. Accounting Conservatism or Earnings Management: A Study of the Allowance for Doubtful Accounts in Chemical and Allied Products Manufacturers. Dissertation Discovery Company, 2019.

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Bryan, Timothy. Accounting Conservatism or Earnings Management: A Study of the Allowance for Doubtful Accounts in Chemical and Allied Products Manufacturers. Creative Media Partners, LLC, 2019.

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Zola, Émile. L'Assommoir. Edited by Robert Lethbridge. Translated by Margaret Mauldon. Oxford University Press, 2009. http://dx.doi.org/10.1093/owc/9780199538683.001.0001.

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The seventh novel in the Rougon-Macquart cycle, L'Assommoir (1877) is the story of a woman's struggle for happiness in working-class Paris. It was a contemporary bestseller, outraged conservative critics, and launched a passionate debate about the legitimate scope of modern literature. At the centre of the novel stands Gervaise, who starts her own laundry and for a time makes a success of it. But her husband Coupeau squanders her earnings in the Assommoir, the local drinking shop, and gradually the pair sink into poverty and squalor. L'Assommoir is the most finely crafted of Zola's novels, and

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House, Commerce Clearing, ed. Tax legislation 2008: Heartland, Habitat, Harvest, and Horticulture Act of 2008 ; Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081) : law, explanation and analysis. CCH, 2008.

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Bacha, Carlos José Caetano. The Agricultural Sector. Edited by Edmund Amann, Carlos R. Azzoni, and Werner Baer. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190499983.013.13.

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This chapter analyzes the evolution of agriculture in Brazil from the early sixteenth century until the second decade of the twenty-first century. It focuses on seven domestic and external conditioning factors that have stimulated and supported the sector’s expansion in Brazil. These factors and the way that they have impacted agricultural expansion and will continue to drive Brazil’s agricultural sector for at least the next two decades. Given the availability of fallow arable land, at current productivity levels, this idle area could be used to double crop production. The transference of roa

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Book chapters on the topic "Earnings conservatism"

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Suzuki, Tomohiro. "Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change." In International Perspectives on Accounting and Corporate Behavior. Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_13.

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Cohn, Samuel. "Patriarchy Redux?" In All Societies Die. Cornell University Press, 2021. http://dx.doi.org/10.7591/cornell/9781501755903.003.0048.

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This chapter identifies two primary mechanisms that could lead to antifeminist backlash. The first is declining male economic status. Globally, men are losing earning power due to deindustrialization in the Global North and rising unemployment in the Global South. Unemployed and underemployed men lose power within their families, particularly if the wife becomes the primary breadwinner. Men react to this loss of status by turning conservative and striving to reconstruct traditional gender roles. This leads to fights against reproductive rights and in favor of traditional religion. Male resentment from lost earning power also leads to domestic abuse and sexism on its own. It increases societal violence, which leads to sexual violence and male control of women. The chapter then looks at antifeminism in Poland, Yemen, Kenya, Central America, and Argentina.

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Hailemichael, Girma, Mohammedsani Zakir, and Melaku Addisu. "Genetic Conservation and Importance of Ginger in Ethiopia." In Genetically Modified Plants and Beyond. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.103072.

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Ethiopia has conducive agro-ecology and is capable to produce various spices, including ginger. Spices research in Ethiopia with various limitations did a lot on ginger technology development and achieved significant results. Acquiring significant number of ginger accessions from domestic and foreign source, variety development, pre and postharvest management practices including protection parts are available. Ethiopians have high spices consumption culture and significant volume of ginger used locally and this can be considered as one of the opportunities. In addition to this, there is significant export of ginger and generating 22.6 million USD in 2008. Though there is such potential for production and export earnings, still there are lots of challenges that keep the performance of the commodity very low. The local grouping of the ginger materials, and the selection and release of two ginger cultivars from Jimma Agricultural Research center/Tepi Agricultural Research Sub Center, confirmed that the country has a high diversity of germplasm. This chapter reviews the ginger germplasm enhancement, conservation, variety development, status of ginger breeding, diversity of ginger, ginger tissue culture, ginger biotechnology.

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Ginn, Jay. "Gender Inequalities: Sidelined in British Pension Policy." In Britain's Pensions Crisis. British Academy, 2006. http://dx.doi.org/10.5871/bacad/9780197263853.003.0006.

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According to the Pensions Commission in its first report, the state pension system in Britain is among the least generous in the developed world. This reflects the explicit aim of both Conservative and New Labour governments since 1980 to reduce the share of pensions provided by the state and increase that provided by the private sector. This policy has reinforced the gender gap in pensions. Despite recent acknowledgement by the government's pensions minister that women's pensions are ‘a national scandal’, there is no sign of a radical shift in policy which is needed to remedy that situation. This chapter outlines the gender gap in later life income, showing how private pensions shape gender inequality in different ways based on women's marital status. It also examines gender differences in working-age individuals' employment, earnings, and private (occupational or personal) pension scheme membership, focusing on the impact of motherhood on women's position. Moreover, it considers alternative ways of protecting the pension income of carers and assesses the Pensions Commission's 2005 proposals in terms of women's pension needs.

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Nakazato, Hideki. "Japan: leave policy and attempts to increase fathers’ take-up." In Parental Leave and Beyond, edited by Peter Moss, Ann-Zofie Duvander, and Alison Koslowski. Policy Press, 2019. http://dx.doi.org/10.1332/policypress/9781447338772.003.0006.

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This chapter is about the development of Parental Leave in Japan, and in particular efforts to increase take-up by fathers. Before the first legislation was agreed in 1991 under the LDP conservative government, there were repeated efforts to introduce legislation, in which the trade unions played an important role and with advocates referring to research on European countries and recommendations by international organisations. Most of the subsequent developments to Parental Leave were based on recommendations by official bodies consisting of representatives of employers, workers and public interests, then agreed by government and designed by civil servants. Today, fathers in Japan can take 12 months of paid leave, with six months paid at 67% of earnings, yet the take-up rate remains low, slightly over 3% of eligible fathers. The chapter argues that developments in leave policy have not been part of a broad and coordinated set of measures, combining Parental Leave policy with childcare policy, working hours legislation and changes to workplace culture. This has prevented the achievement of two stated goals, eliminating barriers for mothers to stay in the labour force and increasing fathers’ involvement in childcare and family life.

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Hardin, Garrett. "Growth: Real and Spurious." In Living within Limits. Oxford University Press, 1993. http://dx.doi.org/10.1093/oso/9780195078114.003.0012.

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One of the Rothschilds is credited with saying that "Compound interest is the eighth wonder of the world." How so? Because interest makes money grow, supposedly without limit. Ecologists regard the claim as arrant nonsense, for it implies a denial of Epicurean conservation. Like putative records of lifeless money in savings banks, real populations of living organisms grow by compound interest, but this biological reality does not move scientists to reverence. Biologists know that the growth of animals or plants does not violate conservation principles; biological growth merely involves the transfer of matter from the nonliving world to the living. Though new arrangements of matter— new chemical molecules—are created, the quantity of matter/energy remains the same. Before delving deeper into population theory (the topic of the next chapter) we need to see what scientific sense can be made of growth phenomena in the world of finance. In developing the argument there will be quite a bit of manipulation of numbers, but no great precision in numbers is called for. The conclusions reached will be robust, a curious academic word that means that the illustrative data can be varied over quite a wide range of values without affecting the practical conclusions. To accept compound interest at face value is to be confronted with an apparent creation of wealth. A bank account earning 5 percent compound interest per year doubles in value every 14 years. Let us indicate the initial deposit by D and time (in units of 14 years) by t. (For instance, when the number of years is 28, t = 2.) The value of the account at the end of time t is given by a simple equation: Since time (t) is written as an exponent of the number 2 we speak of this as an exponential equation and say that the value of the account grows exponentially. (There are other ways of representing the growth function, but they too involve exponents.) Figure 8-1 is a graph of the exponential growth of a bank account that draws compound interest.

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Kramer, Randall A., and Narendra Sharma. "Tropical Forest Biodiversity Protection: Who Pays and Why." In Last Stand. Oxford University Press, 1997. http://dx.doi.org/10.1093/oso/9780195095548.003.0012.

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People value biodiversity found in tropical rain forests for a variety of utilitarian, aesthetic, moral, ecological, and socioeconomic reasons (Botkin and Talbot, 1992). For instance, traditional medicines derived from plant and animal species found in the tropics provide health services to rural and urban populations; about 25 percent of the pharmaceutical products produced in the United States are associated with plants (WRI et al., 1992). Genetic materials extracted from plant and animal species have contributed to the development of commercial agricultural products (e.g., new varieties of wheat, maize, and rice) that are more resistant to pests and diseases. And nature tourism, often associated with protected wildlife habitats, has become an important source of income, generating about $ 12 billion annually in worldwide earnings (Lindberg, 1991). There are important socioeconomic and political considerations in the valuation of biological resources and the protection of biodiversity. First, the benefits that result from biodiversity have spatial and temporal dimensions. The ecological services linked with biodiversity, such as clean air and water, and the use of genetic material and ingredients extracted from plants, animals, and microorganisms, occur at different places and at different times, often beyond the “economic time scale” of individuals. Second, biodiversity has characteristics of a public good locally arid nationally and may be considered a “global environmental good” in an international context. The benefits of public goods flow to all people regardless of whether they have paid for the good, which means that public goods suffer from the problem of “free riders.” In a national context, economists have long focused attention on the difficulty of financing public goods and have generally concluded that such goods will be underprovided by markets. In the international context, the provision and financing of public goods is even more problematic. These characteristics make management of biodiversity institutionally complex and create problems in defining property rights. Third, conservation of biodiversity can create significant nonuse values. By its very existence, biodiversity can generate economic value without requiring actual use and can provide value by leaving open the option of future use.

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Conference papers on the topic "Earnings conservatism"

1

Xusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.

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Kamarudin, Khairul Anuar, and Wan Adibah Wan Ismail. "The change of auditors in businesses and earnings conservatism." In 2012 IEEE Symposium on Business, Engineering and Industrial Applications (ISBEIA). IEEE, 2012. http://dx.doi.org/10.1109/isbeia.2012.6422884.

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Bach, Le Tuan. "THE IMPACT OF EARNINGS ANNOUNCEMENT ON CONSERVATISM IN VIETNAMESE FINANCIAL STATEMENTS." In DOKBAT 2016. Tomas Bata University in Zlín, Faculty of Management and Economics, 2016. http://dx.doi.org/10.7441/dokbat.2016.25.

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Luo, Jin, Yan-xi Li, and Yang Wang. "Independent director, earnings conservatism, investments opportunity-empirical evidence from Chinese listed companies." In 2008 International Conference on Management Science and Engineering (ICMSE). IEEE, 2008. http://dx.doi.org/10.1109/icmse.2008.4668968.

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Zhao, Ying, and You Guo. "The accounting conservatism, the post-earnings-announcement drift and the market efficiency." In 2009 International Conference on Management Science and Engineering (ICMSE). IEEE, 2009. http://dx.doi.org/10.1109/icmse.2009.5318050.

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Xuan, Yi, and Xie Zhiming. "New Accounting Standards Influence on Earnings Conservatism of Listed Companies in China." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.621.

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Hartam, Wahid, and Etik Kresnawati. "Accounting Conservatism and Earnings Management: Moderating Effect of the Corporate Life Cycle." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.041.

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Kwon, Sung S., Patrice Gélinas, and Nelson Waweru. "Earnings management and asymmetric sensitivity of bonus compensation to earnings for high-growth firms." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp4.

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In this study, examined whether high-IOS (investment opportunity set) firms vis-à-vis non-growth (low-IOS) firms will not reduce discretionary expenditures, such as advertising expenses, research and development, and selling, general and administrative (SG&A) expenses, to further sustain the firm growth in a more conservative reporting environment (the post-Sarbanes-Oxley (SOX) period). Also investigated, as an extension of a prior paper, the sensitivity of chief executive officer (CEO) bonuses to earnings in the cases of high-IOS and low-IOS firms.

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Sugiyanto, Sugiyanto, Fitri Febrianti, Ali Maddinsyah, Sarwani Sarwani, and Pranoto Pranoto. "The Influence of Intellectual Capital, Conservatism, Earning Management, to Future Stock Return and its Implications on Stock Return (Case Study of Mining Companies in Indonesia Listed on Indonesia Stock Exchange for the Period of 2013-2018)." In Proceedings of the 1st International Conference on Economics Engineering and Social Science, InCEESS 2020, 17-18 July, Bekasi, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2020.2303061.

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Russell, Stanley, Mark Weston, Yogi Goswami, and Matthew Doll. "Flex House." In ASME 2011 5th International Conference on Energy Sustainability. ASMEDC, 2011. http://dx.doi.org/10.1115/es2011-54549.

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Flex House is a flexible, modular, pre-fabricated zero energy building that can be mass produced and adapted easily to a variety of site conditions and plan configurations. The key factor shaping the design is central Florida’s hot humid climate and intense solar radiation. Flex house combines the wisdom of vernacular Florida houses with state of the art Zero Energy House technologies (ZEH.) A combined system of photovoltaic panels and solar thermal concentrating panels take advantage of the region’s abundant insolation in providing clean renewable energy for the house. Conservation is achieve

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