Search results for "conservatism"
showing 10 items of 60 documents
Examining the "Veggie" personality: Results from a representative German sample.
2017
Abstract An increasing proportion of people choose to follow a vegetarian diet. To date, however, little is known about if and how individual differences in personality relate to following a vegetarian diet. In the two studies presented here, we aimed to (1) estimate the prevalence of self-defined vegetarians in two waves of a German representative sample (N = 4496 and 5125, respectively), (2) analyze the effect of socio-demographic variables on dietary behavior, and (3) examine individual differences between vegetarians and meat eaters in personality traits, political attitudes, and health-related variables. In Study 1, a strict definition of vegetarians was used, while in Study 2 the defi…
The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
2017
This paper analyses the effects on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence justifies analysing this issue from different perspectives. To this end, we use, for the first time in this context, Ahmed and Duellman’s methodology (J. Account. Econ., 2007). In its design, these authors consider the impact of growth options and other future incomes, controlling for the idiosyncratic factors that the literature has found to condition this type of conservatism. Additionally, beyond the pooled regression techniques usually used, we use econome…
Bank Loan Loss Accounting and Its Contracting Effects: The New Expected Loss Models
2019
As a result of the recent financial crisis, several key institutions urged the IASB and the FASB to re-evaluate their models for loan loss accounting and use more forward-looking information. The paper examines the principal features of the new expected loss approach, taking into account the tensions between accounting and prudential objectives with respect to credit losses. We discuss the rationales for the change introduced by IFRS 9 and explore the differences between the IASB and the FASB models. Based on the notions of accounting conservatism and earnings management, we discuss the potential consequences of the new models. While both the FASB and the IASB model are more conservative th…
<i>The Ideological Framework of the French Nouvelle Droite and the Contemporary Finnish Far Right</i>
2015
This article deals with the xenophobic discourse of contemporary Finnish anti-immigrationists, namely the anti-immigration faction of the Perussuomalaiset party and its 'metapolitical' background organisation - Suomen Sisu. It focuses on two main themes - differentialism and anti-egalitarianism - as they have been conceptualised by the French Nouvelle Droite (ND) and the European New Right. Because these themes have been used to serve a variety of anti-immigration movements and parties within Europe, the article examines whether the selective reception of differentialism and anti-egalitarianism have a part to play in the xenophobic discourse within Finnish politics as well. The Finnish anti…
Sul valore delle espressioni ‘dicis gratia’ e ‘dicis causa’ nel linguaggio dei giuristi
2015
Auctor de locutionibus ‘dicis gratia’ ac ‘dicis causa’ in iurisperitorum lingua significationem inuestigat. Haec uocabula forsitan propria iurisconsultorum ueteris sermonis sunt (arg. ex Varro de ling. Lat. 6.61). Non est inverisimile quod Gaius (in Gai 1.141, 1.190, 2.103-104, 2.252) illorum uerborum pristinum ualorem resonat. The A. investigates the meaning of the terms ‘dicis gratia’ and ‘dicis causa’ in the legal sources. Probably these expressions belong to the ancient Roman legal lexicon (arg. ex Varro de ling. Lat. 6.61). In the jurisprudential texts [Gai 1.141, 1.190, 2.103 and 104, 2.252, D. 13.6.4 (Gai. 1 de verb. obl.), 29.5.1.34 (Ulp. 50 ad ed.)] dicis gratia and dicis causa do …
Decreasing consumer animosity: The relationship between fast food businesses and social conflicts in Latin America and the Caribbean
2021
Consumer animosity represents discomfort towards foreign goods, services and brands originating in countries with which there is some kind of conflict; in this way, a better understanding of consumer behavior in respect of hostilities between countries is sought. On the other hand, the conflicts in Latin America and the Caribbean are often overlooked in the academic literature, which focuses on studying the major Western economies and the great Asian tigers, given their political, economic and military value; for this reason, consumer animosity studies are mostly conducted in these countries. This study seeks to contribute to the scarce literature on consumer animosity in Latin America, thr…
Mercedes Fórmica, ou les tentatives d’une avocate phalangiste pour réformer le code civil franquiste
2016
La crítica actual cuestiona la paradójica lucha de Mercedes Fórmica, abogada y novelista falangista que denunció por sus escritos las consecuencias dramáticas de ciertos artículos de los Códigos civil y penal del franquismo. Nuestro análisis de los textos de Fórmica nos lleva a discutir el término feminista que se le suele asociar. El artículo que publica en 1953 en el diario ABC denuncia ciertamente las injusticias sufridas por las mujeres, la novela A instancia de parte muestra que un marido malintencionado puede valerse de la ley para conseguir la condena inmerecida de su esposa por adulterio. Pero los propósitos siguen ambiguos y la imagen de la mujer plagada de estereotipos. El peso de…
On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom
2001
We investigate whether accounting systems recognise bad news more promptly in earnings than good news, where news is proxied by changes in share price. The analysis is based on a sample of firm/years drawn from France, Germany, and the UK during 1990 to 1998. These three countries are the originators of three distinct legal traditions. Previous studies have argued that asymmetric recognition, one manifestation of conservative accounting, is sensitive to legal background and history. We find that in all three countries the contemporaneous association between earnings and returns is much stronger for bad news (i.e. when price changes are negative) than for good news, and although the results …
La nouvelle carte électorale du conservatisme européen
2010
Les elections europeennes de juin 2009 ont vu la tres nette victoire des partis de la droite moderee. Cette nouvelle « vague bleue » si elle affirme l’hegemonie des droites sur les gauches, redessine aussi la carte du conservatisme europeen. Dans un contexte de crise sociale et economique, ces resultats posent question : pourquoi les defenseurs du liberalisme economique reussissent si bien partout en Europe au detriment des forces progressistes ? Quelle est la « formule gagnante » qui peut-etre explique leurs succes ?
Audit and Earnings Management in Spanish SMEs
2016
Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…