Corporate governance and accounting conservatism in Islamic banks
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DOI: 10.1002/tie.22063
Abstract: Correspondence Majdi A. Quttainah, Department of Management and Marketing, College of Business Administration, University of Kuwait, P.O. Box 5486, Safat 13055, Kuwait. Email: [email protected] Abstract We examine whether Islamic banks are more likely to be… read more here.
Keywords: accounting conservatism; conservatism islamic; islamic banks; corporate governance ... See more keywords
Learning is a Risky Business
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DOI: 10.1007/s10670-018-9972-0
Abstract: Richard Pettigrew has recently advanced a justification of the Principle of Indifference on the basis of a principle that he calls “cognitive conservatism,” or “extreme epistemic conservatism.” However, the credences based on the Principle of… read more here.
Keywords: risky business; conservatism; learning risky;
Share repurchases and accounting conservatism
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-019-00804-9
Abstract: The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases,… read more here.
Keywords: accounting conservatism; negative relation; share repurchases; repurchases accounting ... See more keywords
Responsiveness to feedback as a personal trait
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DOI: 10.1007/s11166-018-9277-3
Abstract: We investigate individual heterogeneity in the tendency to under-respond to feedback (“conservatism”) and to respond more strongly to positive compared to negative feedback (“asymmetry”). We elicit beliefs about relative performance after repeated rounds of feedback… read more here.
Keywords: trait; conservatism; feedback personal; competition entry ... See more keywords
Two conceptions of the sources of conservatism in scientific research
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DOI: 10.1007/s11229-019-02479-0
Abstract: The issue of the conservatism of scientific research questions the nature and the role of the internal and external forces controlling the emergence of new research questions or problems, the exploration of risky directions of… read more here.
Keywords: scientific research; research; conservatism; conservatism scientific ... See more keywords
Predicting Economic, Social, and Foreign Policy Conservatism: the Role of Right-Wing Authoritarianism, Social Dominance Orientation, Moral Foundations Orientation, and Religious Fundamentalism
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DOI: 10.1007/s12144-016-9552-x
Abstract: The current research examined the capability of Right-Wing Authoritarianism (RWA), Social Dominance Orientations (SDO-D and SDO-E), the five Moral Foundations Orientation (MFO), and Religious Fundamentalism (RF) to predict economic conservatism, social conservatism, and foreign policy… read more here.
Keywords: conservatism; economic social; foreign policy; policy conservatism ... See more keywords
An empirical analysis of accounting conservatism surrounding share repurchases
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DOI: 10.1007/s40821-019-00145-6
Abstract: This study examines the change of the demand for accounting conservatism surrounding share repurchases for a sample of US listed firms between 2003 and 2013. We find that the extent of accounting conservatism decreases significantly… read more here.
Keywords: conservatism; conservatism surrounding; accounting conservatism; share repurchases ... See more keywords
Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism?
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DOI: 10.1016/j.adiac.2017.12.004
Abstract: Abstract Geiger, Raghunandan, and Rama (2005) examine auditor going-concern decisions prior to client bankruptcy in the periods surrounding the enactment of the Sarbanes-Oxley Act (2002) at the start of this century and find evidence of… read more here.
Keywords: bankrupt clients; conservatism; auditor; concern ... See more keywords
Psychological processes common to social conservatism and terrorism
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DOI: 10.1016/j.paid.2017.08.029
Abstract: Abstract There are areas of overlap between contemporary social conservatism and psychological aspects of terrorism. This paper summarizes empirical evidence from our large-scale cross-cultural surveys linking the two domains. Two component processes of both domains… read more here.
Keywords: social conservatism; terrorism; conservatism; psychological processes ... See more keywords
Conservative parenting: Investigating the relationships between parenthood, moral judgment, and social conservatism
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DOI: 10.1016/j.paid.2018.05.045
Abstract: Abstract Strategic perspectives on moral and political attitudes suggest that people often tailor such attitudes to serve the current or future needs of themselves and their families. Given the critical importance of parenting in human… read more here.
Keywords: social conservatism; conservative parenting; conservatism; parenting motivation ... See more keywords
Conservatism in the Era of Trump
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DOI: 10.1017/s153759271900077x
Abstract: What does the rise and election of Donald J. Trump as president mean for the future of conservatism? Republican elites continue to argue about whether Trump is changing the definition of conservatism for better or… read more here.
Keywords: conservatism era; conservatism; era trump; trump ... See more keywords