scholarly journals Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis

2013 ◽  
Vol 40 (1-2) ◽  
pp. 1-25 ◽  
Author(s):  
David Ashton ◽  
Pengguo Wang
Keyword(s):  
Empirical Analysis ◽  
Accounting Conservatism ◽  
Linear Dynamics

An empirical analysis of accounting conservatism surrounding share repurchases

2019 ◽  
Vol 10 (4) ◽  
pp. 609-627
Author(s):  
Wilson X. B. Li ◽  
Tina T. He ◽  
Andrew Marshall ◽  
Gordon Y. N. Tang
Keyword(s):  
Empirical Analysis ◽  
Accounting Conservatism ◽  
Share Repurchases

Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

2021 ◽  
pp. 284-295
Author(s):  
Ahmet Özcan
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Firm Size ◽  
Emerging Market ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Board Size ◽  
Firm Level ◽  
Financial Firms ◽  
Corporate Governance Mechanisms

In this chapter, the impacts of corporate governance mechanisms on accounting conservatism are examined by using a sample that includes 85 non-financial firms quoted in Borsa Istanbul during the years of 2013 to 2018. The results of empirical analysis indicate that board size, board independency, institutional ownership, and firm size are positively related with accounting conservatism. However, leverage is negatively related with accounting conservatism, while there is no statistically significant association between CEO duality and accounting conservatism. This chapter contributes to limited literature on the association between accounting conservatism practices and corporate governance in the emerging market.

An Empirical Analysis of the Obtrusiveness of and Participants' Compliance with the Electronically Activated Recorder (EAR)

2007 ◽  
Vol 23 (4) ◽  
pp. 248-257 ◽  
Author(s):  
Matthias R. Mehl ◽  
Shannon E. Holleran
Keyword(s):  
Empirical Analysis ◽  
Sampling Method ◽  
Daily Life ◽  
Assessment Method ◽  
Data Confidentiality ◽  
Short Term ◽  
Naturally Occurring ◽  
Two Samples ◽  
Audio Recorder ◽  
Term Monitoring

Abstract. In this article, the authors provide an empirical analysis of the obtrusiveness of and participants' compliance with a relatively new psychological ambulatory assessment method, called the electronically activated recorder or EAR. The EAR is a modified portable audio-recorder that periodically records snippets of ambient sounds from participants' daily environments. In tracking moment-to-moment ambient sounds, the EAR yields an acoustic log of a person's day as it unfolds. As a naturalistic observation sampling method, it provides an observer's account of daily life and is optimized for the assessment of audible aspects of participants' naturally-occurring social behaviors and interactions. Measures of self-reported and behaviorally-assessed EAR obtrusiveness and compliance were analyzed in two samples. After an initial 2-h period of relative obtrusiveness, participants habituated to wearing the EAR and perceived it as fairly unobtrusive both in a short-term (2 days, N = 96) and a longer-term (10-11 days, N = 11) monitoring. Compliance with the method was high both during the short-term and longer-term monitoring. Somewhat reduced compliance was identified over the weekend; this effect appears to be specific to student populations. Important privacy and data confidentiality considerations around the EAR method are discussed.

Empirical Analysis of Clinical Evaluations on Children Involved in the Child Protection System: The Role of Age and Gender

2000 ◽  
Author(s):  
Erika Felix ◽  
Anjali T. Naik-Polan ◽  
Christine Sloss ◽  
Lashaunda Poindexter ◽  
Karen S. Budd
Keyword(s):  
Empirical Analysis ◽  
Child Protection ◽  
Protection System ◽  
Age And Gender ◽  
Clinical Evaluations ◽  
And Gender
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