Search results for "Sample composition"
showing 2 items of 2 documents
Balance sheet versus earnings conservatism in Europe
2004
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium), and assessing the statistical significance of the differences among them. The definitions of conservatism that we use are, on the one hand, the Feltham and Ohlson (1995) definition, which implies a persistent understatement of book value of shareholders' equity (balance sheet conservatism). On the other hand, we use the one proposed by Basu (1997), that is, a time…
Non-invasive analysis of solid samples
2013
Within the Green Analytical Chemistry paradigm, the best alternative for greening the methods of analysis comprises the direct determination of sample composition and/or sample properties without any chemical sample treatment, and, of course, it would be preferable not to have any physical treatment before acquisition of the information desired. In this review, we evaluate the state of the art in, and available alternatives for, analysis of solids without prior sample treatment, starting from the non-invasive quality control of products or processes through to the use of portable instruments for in situ determinations and the development of methods based on image analysis. We evaluate the a…