Search results for "Conservatism"
showing 10 items of 60 documents
Supplementary material 1 from: Gehrke B (2018) Staying cool: preadaptation to temperate climates required for colonising tropical alpine-like environ…
2018
Detailed examples on how the coding was done :
Supplementary material 3 from: Gehrke B (2018) Staying cool: preadaptation to temperate climates required for colonising tropical alpine-like environ…
2018
Location of the tropical alpine-like climate regions in the Tropics :
Les Républicains au Congrès
2015
En 1994, les Républicains élus à la Chambre des représentants promettaient une révolution conservatrice qui devait réduire laplace de l’État fédéral dans la société américaine. Vingt ans plus tard, ce livre dresse le bilan législatif de la longue période de domination républicaine sur la colline du Capitole pour s’interroger sur la portée de la révolution annoncée. En étudiant notamment l’impact des élus du GOP sur la politique budgétaire et les réformes, adoptées ou avortées, de l’État-Provi- dence américain, on observe un écart spectaculaire entre les paroles et les actes. Comment expliquer cet échec relatif de la révolution conservatrice? Quels obstacles éle…
Relativism and radical conservatism
2019
The chapter tackles the complex, tension-ridden, and often paradoxical relationship between relativism and conservatism. We focus particularly on radical conservatism, an early twentieth-century German movement that arguably constitutes the climax of conservatism’s problematic relationship with relativism. We trace the shared genealogy of conservatism and historicism in nineteenth-century Counter-Enlightenment thought and interpret radical conservatism’s ambivalent relation to relativism as reflecting this heritage. Emphasizing national particularity, historical uniqueness, and global political plurality, Carl Schmitt and Hans Freyer moved in the tradition of historicism, stopping short of …
The Predictive Role of Ideological, Personality and Psychopathological Factors in Homonegative Attitudes in Italy
2021
Homonegativity refers to a series of prejudicial and discriminatory attitudes towards individuals perceived as homosexuals. Previous studies indicated that some person- ality traits (i.e., neuroticism, low openness to experience), as well as specific ideo- logical attitudes (i.e., conservatism, authoritarianism) and higher levels of psychopa- thology make individuals more prone to show homonegative attitudes. However, no studies have compared these three dimensions in order to identify their different role in homonegativity. For this reason, the aim of this study was to simultaneously eval- uate the association of ideological, personality, and psychopathological factors with homonegativity …
Economic income, historical costing income and conservatism
2020
The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ ( Accounting, Economics and Law: A Convivium, 2019. 9. issue) , founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present values’, that is ‘economic values’). Revaluations of assets, liabilities and owners’ equities are …
An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings
2006
Abstract This paper provides an empirical assessment of the Feltham-Ohlson models, distinguishing between firms with positive and negative abnormal earnings. Abnormal earnings persistence and conservatism parameters differ for these two groups; this implies different earnings prediction models and valuation functions for both profit-making and loss-making firms. The analysis refers to the period 1991-1999 and uses a sample of Spanish firms quoted on the Madrid S.E. The results suggest that our contextual approach is more useful than the non-contextual one to predict future abnormal earnings and explain current prices. Although the Ohlson (1995) model is accurate in forecasting future abnorm…
The Predictive Ability of Financial Information for Future Earnings: A European Perspective
2003
The objective of this paper is to analyse cross-national differences in the predictive ability of financial information (accounting and market data) for future earnings. We adopt a European perspective in our analysis by focusing on four representative European countries (France, Germany, Spain and the UK) in order to assess whether the institutional and accounting differences among them result in inter-country differences in the predictive value of financial information. In particular, we consider that differences in the extent of conservatism, due to country characteristics, such as the legal system (code-law vs common-law), the way companies finance their operations, and the relationship…
Earnings conservatism: panel data evidence from the European Union and the United States
2006
This paper focuses on earnings conservatism, and provides new evidence based on procedures that account for variability at the firm level, drawing a comparison between the European Union and the United States. A key finding is that the estimated responsiveness of earnings to bad news is substantially higher when unobserved firm-specific effects are modelled. Furthermore, it is shown that accounting has become more conservative not only in the U.S. but also in the EU when taken as a whole, and there is little evidence of marked differences in the asymmetric timeliness of earnings between the two. Indeed, any changes in this property of earnings are likely to be attributable to a common facto…
Strategic Accounting Choice Around Firm-Level Labor Negotiations
2014
Prior literature argues that managers make opportunistic income-decreasing accounting choices to limit the concessions made to trade unions. However, empirical research to date presents mixed evidence, potentially due to a common theoretical approach that views labor bargaining as a one-shot game in nature. Using a sample of U.S. firms that engage in firm-level labor collective agreement negotiations, we study whether managers act strategically to reduce the transfer of wealth to employees, and its consequences over investment efficiency. We expect that the repeated nature of this negotiation leads to cooperation among the parties and limits the incentives for earnings manipulation, partic…