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Rozprawy doktorskie na temat „Conservatism”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

Miller, Edward Herbert. "Mavericks of the Metroplex: Dallas Republicans, the Southern Strategy, and the American Right." Thesis, Boston College, 2013. http://hdl.handle.net/2345/3705.

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Thesis advisor: Cynthia L. Lyerly<br>This dissertation explores the ultraconservative Republican and moderate conservative Republican movements in Dallas, Texas between 1952 and 1964, an essential period in which the GOP abandoned its longstanding identification as the party of President Lincoln and Reconstruction and adopted the Southern Strategy. While the first generation of scholars of American conservatism recognized the influence of ultraconservatives who embraced conspiracy theory, absolutist thinking, and apocalyptic rhetoric, the most recent scholarship has tended to downplay the impa

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Bridgman, Aengus B. "Mapping Contemporary Canadian English-Speaking Conservatism: An Examination of Axioms, Core Policies, Ideological Opponents and Intellectual/Emotional Appeals." Thèse, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31073.

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Canadian political ideas are commonly accessed through traditional political culture or brokerage politics frames. This literature, while explaining certain political phenomenon in a robust way, fails to adequately appreciate the nuance in contemporary Canadian political ideas. A particularly fertile ground for an exploration of these ideas is in the study of contemporary Canadian conservatism. Through an examination of conservative scholars, pundits and political actors, four distinct strains of conservatism are identified and examined for axioms, core policy recommendations and affective app

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Massolin, Philip A. "What's past is prologue, Canadian intellectuals, the Tory tradition and the challenge of modernity, 1939-1970." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape17/PQDD_0008/NQ34810.pdf.

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Hayton, Richard. "Conservative Party leadership strategy and the legacy of Thatcherite Conservatism, 1997-2005." Thesis, University of Sheffield, 2009. http://etheses.whiterose.ac.uk/10326/.

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This research is a detailed analysis of the Conservative Party leadership's strategy between 1997 and 2005. Through an application of the strategic-relational approach to political analysis, it examines how the party responded to defeat, and seeks to explain why it struggled to return to a position from which it could effectively challenge for power. The particular focus is on how key figures in the leadership elite interpreted and understood the context they faced, how they sought to orientate their strategies towards it, and how ideology shaped their perspective. Three dilemmas for contempor

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5

Salem, Manel. "The british Conservative Party under Margaret Thatcher's leadership : conservatism seen from within." Thesis, Montpellier 3, 2017. http://www.theses.fr/2017MON30041.

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Cette thèse aborde le sujet du conservatisme britannique, notamment le conservatisme de1979 jusqu’à 1990, la période qui correspond aux mandats de Margaret Thatcher. Ce travail vise à démontrer que la continuité a été l’aspect déterminant du parti conservateur depuis les XVIIIe et XIXe siècles. Les valeurs premières du conservatisme ont continué à être appliquées avec l’avènement de Margaret Thatcher au pouvoir même si elle incarnait, pour beaucoup de gens, le changement. Ceci apparait dans les discours que Margaret Thatcher tenait quand elle était leader de l’opposition. Le changement était n

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Bornemann, Tobias. "Tax Avoidance and Accounting Conservatism." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf.

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This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the coun

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7

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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Freedman, R. S. "American populist conservatism, 1977-88." Thesis, University of Cambridge, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599200.

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Populist conservatism brought new constituencies, issues and campaigning techniques to the American right, which helped it to become a dominant political force. However, the very nature of populist conservatism meant that it was less effective as a force for governing in the 1980s. Populist conservatives capitalised on the unease felt by certain groups, such as evangelical Christians, about ‘social issues’ such as abortion, but also foreign and economic policy. The populist conservative movement, including the ‘New Right’ political activists and the ‘religious right,’ tapped the discontent of

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9

Ma, Lizhi, and 馬立支. "Economic consequences of accounting conservatism." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46420162.

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Wolcott, Oliver J. "Arendt and Modern American Conservatism." University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1272056093.

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11

Embring, Hanna, and Johan Wall. "Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-176662.

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Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB). The IASB has expressed a clear desire to reduce conservatism in accounting, as the differential verification principle of conservatism is regarded as a threat to neutrality. Since the adoption, no quantitative evidence exists of the impact IFR

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12

McCluskey, Karen E. "Artistic conservatism in the Sienese quattrocento." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp04/mq20668.pdf.

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13

Aughey, Arthur. "Tracing arguments in Conservatism and Unionism." Thesis, University of Ulster, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260969.

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14

Meister, Robyn J. "Liberalism and Conservatism in Latin America." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1330.

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15

Zhang, Feida. "Essays on determinants of accounting conservatism." HKBU Institutional Repository, 2009. http://repository.hkbu.edu.hk/etd_ra/1065.

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16

Makovac, Marcus. "Conservative shift or business as usual? : A cross-generational study in levels of social conservatism." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-403138.

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The aim of this paper is to study generational differences in social conservatism. The research centered around three questions. Firstly, have levels of political social conservatism increased in the youngest generation as compared to previous. Secondly, does the presidential era a person was brought up in, explain differing levels of social conservatism. And lastly, does the results in the previous questions change when you look within the sub-group of subjects who self-identify as being conservative. To answer these questions, this study will analyse responses to question meant to operationa

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17

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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18

Dudink, Peter. "Hoax, Parody, and Conservatism in Harry Potter." Thesis, University of Waterloo, 2002. http://hdl.handle.net/10012/760.

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This essay examines the ideology or value system implicit in Joanne Rowling's Harry Potter series. Many of the images in the series, despite being fantastic or empirically unprecedented, are minor transformations of popular books and of our very common physical and cultural reality. However, these imaginative transformations of mundane reality actually imitate, reiterate, and conserve common and contemporary secular values. On a third level the thesis will show that this conservation of contemporary secular values is undermined by a cynical and very subtle transformative element of satir

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19

Evans, Daniel Carson. "Disputing an Analytic Construct of Philosophical Conservatism." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/539.

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This paper examines and ultimately objects to a version of political Conservatism as described in Geoffrey Brennan and Alan Hamlin’s paper “Analytic Conservatism.” Brennan and Hamlin’s argument makes several claims about economic forecasting and societal risk-aversion that ultimately uphold the status quo within society. This paper examines these claims and refutes them, while also considering counter-arguments Brennan and Hamlin could use to defend their theory. In conclusion, this paper supports the analytic dimension of Brennan and Hamlin’s theory while criticizing the trivial and arbitrary

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20

Green, E. H. H. "Radical conservatism in Britain c.1899-1914." Thesis, University of Cambridge, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.373678.

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21

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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22

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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24

Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory ad

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25

Ozsel, Dogancan. "Challenging the conservative exceptionalism : theme of change in the conservative canon." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/challenging-the-conservative-exceptionalism-theme-of-change-in-the-conservative-canon(df168b18-085e-49d3-8055-ca9b25806bb0).html.

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The thesis focuses on the conservative canon and analyses the validity of exceptionalist claims of conservative thinking through a deconstructive reading of conservatism. The comparison of classical and radical conservatisms provides the grounds for this analysis. After the introductory chapter, the second chapter of this thesis focuses on the general characteristics of the conservative ideology. It consists of three sub-sections. The first of these presents the characteristics of classical conservatism, while the second turns to consider radical conservatism. Then, in the third sub-section, a

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26

Otto, Sandra [Verfasser], and Wolfgang [Akademischer Betreuer] Schultze. "Ex ante conservatism versus ex post conservatism und der Informationsgehalt von Forschungs- und Entwicklungsausgaben / Sandra Otto. Betreuer: Wolfgang Schultze." Augsburg : Universität Augsburg, 2011. http://d-nb.info/1077700172/34.

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Tong, Yen H. "Determinants and economic consequences of discretionary accounting conservatism /." Thesis, Connect to this title online; UW restricted, 2005. http://hdl.handle.net/1773/8800.

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Yildirim, Zumrut. "Religiousness, Conservatism And Their Relationship With Traffic Behaviour." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608820/index.pdf.

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The present study investigated the relationship between religiousness, conservatism and traffic behaviour. It was shown that, intrinsic religious orientation significantly predicted ordinary violations of both the drivers and the pedestrians. Religiousness seems to have a positive effect by orienting the individual to obey the rules and to refrain from risk taking behaviour. Moreover, components of conservatism (conservation of values and resistance to change) were found to affect the aggressive violations and the positive behaviours of the drivers. While conservation of values decreased aggre

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Jarva, H. (Henry). "Essays on accounting conservatism and goodwill write-offs." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514262593.

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Abstract One of the major features of financial reporting is conservatism. Accounting conservatism is traditionally defined by the adage “anticipate no profit, but anticipate all losses.” Accounting conservatism is manifested in two general but distinct ways. First, conservatism can be unconditional, meaning that the book value of net assets is understated due to predetermined accounting practices (e.g. immediate expensing of research and development expenditures as incurred). Second, conservatism can be conditional, meaning that the book value of assets is written down under sufficiently adve

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Roslinda, Accounting Australian School of Business UNSW. "The relationship between corporate governance and accounting conservatism." Publisher:University of New South Wales. Accounting, 2009. http://handle.unsw.edu.au/1959.4/43611.

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Whilst extensive research has been done on the association between corporate governance and firm performance, the empirical evidence is inconclusive. This thesis argues that the failure of past studies to establish a positive association between corporate governance and performance might be caused by the use of conservative accounting in firms. If firms with stronger corporate governance adopt more conservative accounting procedures, then tests of the relationship between corporate governance characteristics and performance will be biased downwards. If market participants fail to recognise a l

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31

Perkins, Alexander H. "Accounting Conservatism and the Prediction of Corporate Bankruptcy." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/711.

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This paper examines the relationship between the accounting conservatism construct and the prediction of corporate bankruptcy. Prior research has explored the link between accounting quality and bankruptcy prediction, but it has not examined the relationship between accounting conservatism and bankruptcy prediction. This study hypothesizes that the inclusion of conservatism metrics in the bankruptcy hazard model estimation process should have an incremental effect on the predictive ability of bankruptcy hazard models. This paper finds that the inclusion of conservatism metrics does enhance the

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32

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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Aubel, Felix Franc Elfed. "Welsh conservatism 1885-1935 : five studies in adaptation." Thesis, University of Wales Trinity Saint David, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.554296.

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34

Lynch, Philip. "British Conservatism and the concept of the nation." Thesis, University of Warwick, 1992. http://wrap.warwick.ac.uk/4322/.

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This thesis examines the concept of the nation found in British conservative thought (the "conservative nation"), and its relevance to the policies and doctrine of the Conservative Party, especially in the Thatcher years. I argue that as a political doctrine, nationalism is essentially nebulous, gaining distinctive character from the discourse with which it is jointly-articulated and from its environment. Thus the British conservative nation is a distinct form of nationalist doctrine, built on core conservative values and on specific socio-historical factors. Its key themes are: (i) tradition;

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35

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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36

Cassidy, Patrick. "Catholic Natural Law Conservatism in Post-War America." Thesis, Boston College, 2010. http://hdl.handle.net/2345/1209.

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Thesis advisor: Ken Kersch<br>This thesis examines the tradition of Catholic natural law conservatism in contemporary American politics. Using the works of Clarence Manion and Robert P. George, it identifies two distinct strands of natural law political philosophy. The analysis concludes with an attempt to reconcile these interpretations with the hope of providing a viable framework for the natural law in modern America<br>Thesis (BA) — Boston College, 2010<br>Submitted to: Boston College. College of Arts and Sciences<br>Discipline: Political Science Honors Program<br>Discipline: Political Sci

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"Accounting conservatism and divestitures." 2010. http://library.cuhk.edu.hk/record=b5894334.

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Yang, Shuo.<br>Thesis (M.Phil.)--Chinese University of Hong Kong, 2010.<br>Includes bibliographical references (p. 47-51).<br>Abstracts in English and Chinese.<br>Title Page --- p.i<br>Thesis/Assessment Committee --- p.ii<br>Table of Contents --- p.iii<br>List of Tables --- p.iv<br>Abstract (English) --- p.v<br>Abstract (Chinese) --- p.vi<br>Chapter Chapter 1 --- Introduction --- p.1<br>Chapter Chapter 2 --- Background Literature --- p.6<br>Chapter 2.1 --- Divestiture Literature --- p.6<br>Chapter 2.2 --- Conservatism and Investment Efficiency Literature --- p.9<br>Chapter Chapter 3

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Yeh, Jung, and 葉容. "Conservatism and ownership structure." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/78807384908687322518.

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碩士<br>國立中央大學<br>企業管理學系<br>101<br>The main purpose of this research is to study the relationship between the ownership structure and accounting conservatism in emerging market of Taiwanese firms, from 1998 to 2009. Following the regression model by Beaver and Ryan (2000), Givoly and Hayn (2000) and Basu (1997), we measure the impact of accounting conservatism and cash flow right, voting rights and divergence of the voting rights from cash flow rights. The evidence is consistent with the prediction, and we deduce that the firms tend to adopt more conservative accounting when the conflicts betwee

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Chen, Chin-Ju, and 陳錦洳. "Foreign Investment and Accounting Conservatism." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/20400024269589200352.

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碩士<br>國立中興大學<br>會計學研究所<br>101<br>The sample companies are obtained from 1999 to 2011. This purpose of this paper is to examine the relationship among corporate foreign investment and accounting conservatism. Besides, We examine whether foreign investment and accounting conservatism exist cause-and-effect relation. Furthermore, we analyze whether firms invest in strict common law country, Tax Haven, and corporate governance influence accounting conservatism. The empirical results are summarized as followed: (1) Corporate foreign investment can reduce accounting conservatism. (2) Accounting c

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Peng, Yung-Hsuan, and 彭詠旋. "Overseas Listing and Accounting Conservatism." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/ug23ha.

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碩士<br>國立中興大學<br>會計學研究所<br>101<br>The article evaluates accounting conservatism of financial statements through information asymmetry, as well as considers whether the effects of overseas listing tools, areas of distribution and corporation management would affect the influence of overseas listing on accounting conservatism. With corporations’ overseas listing timing as the standard, listed companies that implemented overseas listing in 1992-2011 were selected as samples. Each overseas listing company was paired with no more than two overseas listing companies as the control group. Empirical r

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Tsang, Hiu Leong. "Corporate lobbying and accounting conservatism /." 2008. http://proquest.umi.com/pqdweb?did=1597602311&sid=8&Fmt=2&clientId=10361&RQT=309&VName=PQD.

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CHIU, SHU-PING, and 邱淑平. "Board structure and accounting conservatism." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/t997mq.

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碩士<br>中原大學<br>會計研究所<br>99<br>It has the inseparable relationship with the financial quality, due to the domestic and foreign explodes go off the embezzlement issues. In order to yield the board of directors’ characteristic to operate perfectly, need to impel the company to govern the mechanism, and then it could cause the supervising mechanism to bring positive outcomes. According to previous documents, this research shows that the board of directors’ structure is to promotes the financial quality of credit; moreover it has some degree of influence, the conservative accountant is one of financ

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YEN, WEN-CHANG, and 嚴文常. "From Conservatism to Service Innovation." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/89131802233757589291.

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碩士<br>國立臺灣科技大學<br>資訊管理系<br>101<br>Case organization was a fourth level agency of government before, but it has been promoted to third level due to the reformation of government organizations. However, the staffs’ conservative thinking and negative attitude of service of the past still remain. Because there was a system crash event, great damage of the organization’s image was happened. This event also caused the pressure of change. The strong pressure to make a dramatic reform of information systems from the new chief of Information Division drives change. However, the internal organization di

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Hsieh, Chia-Yun, and 謝佳芸. "Ownership Structure and Accounting Conservatism." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/01780207395722175599.

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碩士<br>元智大學<br>財務金融學系<br>97<br>This paper exploits the relationship between ownership structure and the demand for accounting conservatism. Ownership structure includes the shares owned by CEO, directors and executive as a group, block holders, and institutional investors. Using the firm specific proposed by Givoly and Hayn (2000) and the asymmetric timeliness of earnings addressed by Basu (1997) as a proxy for accounting conservatism, to examine the effect of the fraction of shares owned by CEO, directors and executive as a group, block holders, and institutional investors. Since accounting co

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Wang, Chen Chin, and 王貞靜. "Accounting conservatism and investor protection." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/61020477188533292210.

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Yao, Tsai-Yun, and 姚彩雲. "Agency Problems and Accounting Conservatism." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/25645212455574193491.

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碩士<br>國立雲林科技大學<br>會計系<br>103<br>Prior studies reveal the agency problem between controlling shareholders and minority shareholders is more critically in Taiwan. This study uses control-deviation of controlling shareholders, which is measured as the differential between controlling shareholders’ board seats and cash flow rights, to measure the agency problem, in turn, examines the association between a firm’s agency problem and accounting conservatism. This study conjectures that high control-deviation of controlling shareholders will result more accounting conservatism. This study follows Basu

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Hsieh, Pei-san, and 謝佩珊. "International diversification and accounting conservatism." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/95568612312995034492.

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碩士<br>國立中央大學<br>企業管理研究所<br>99<br>This study examines how the extent of international diversification influence accounting conservatism and moderating role of accounting conservatism on the excess value attributed to international diversification. The empirical evidence reveals that the extent of international diversification is positively related to the likelihood to appoint high-conservatism. Further, Firms appointing high-conservatism suffer less diversification discount attributed to international diversification. Overall, our result are consistent with conjecture that high-conservatism is

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XU, YU-XIANG, and 徐于翔. "Accounting Conservatism and Earnings Thresholds." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/09981374585738774617.

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碩士<br>靜宜大學<br>會計學系<br>104<br>This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause a greater deviation between the financial report and the true value of the company, also diminish the accountability of the profit, and ended up lowering the practicality of the financial reward and the accounting conservat

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Su, Chi-Wen, and 蘇啟文. "Corporate Governance and Earnings Conservatism." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/50324718604150882379.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>The study investigates how various corporate governance indices (cash flow rights, the deviation between the control rights and cash flow rights, managerial ownership, institutional ownership, pledged share ratio of directors and supervisors, and CEO duality) affects earnings conservatism. I define earnings timeliness and conservatism following Basu (1997) and Wu (2006): Timeliness is defined as the speed at which accounting earnings incorporate news, and is empirically measured by the sensitivity of earnings to unexpected stock returns; conservatism is defined a

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Chang, Che-Chia, and 張哲嘉. "Corporate Diversification and Conditional Conservatism." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/59610786315779991315.

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博士<br>國立臺灣大學<br>會計學研究所<br>99<br>Diversified firms suffer from value discount due to overinvestment and inefficient cross-subsidization. This paper conjectures that conditional conservatism ex ante reduces manager proclivity for inefficient decision, and ex post facilitates investor monitoring. This paper shows that conditional conservatism mitigates overinvestment and inefficient cross-subsidization, thereby mitigating value discount in diversified firms. The FASB issued SFAS No. 131 to improve the quality and quantity of segment information. Under SFAS No. 131, managers have less ability to o

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