scholarly journals Value Relevance of Conditional Conservatism and the Role of Disclosure: Empirical Evidence from Iran

2013 ◽  
Vol 6 (3) ◽  
Author(s):  
Gholamreza Karami ◽  
Farzad Hajiazimi
Keyword(s):  
Empirical Evidence ◽  
Value Relevance ◽  
Conditional Conservatism

scholarly journals CONDITIONAL CONSERVATISM AND VALUE RELEVANCE OF FINANCIAL REPORTING: EMPIRICAL EVIDENCE OF LISTED COMPANIES IN VIETNAM

2020 ◽  
Vol 37 (01) ◽  
Author(s):  
NGUYEN THI THUY DUNG ◽  
HA HOANG NHAN ◽  
MAI THI HOANG MINH
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Value Relevance ◽  
Salient Feature ◽  
Listed Companies ◽  
Accounting System ◽  
Large Sample ◽  
Listed Firms ◽  
Linear Association ◽  
Conditional Conservatism

This study shed a light on the link between conditional conservatism and value relevance of financial reporting over the period of nine years from 2008 to 2016. Using a large sample of listed firms in Vietnam, the results of the paper indicate that conservatism is a salient feature of the Vietnamese Accounting System. We also have evidence to show that there is a linear association between conservative reporting and value relevance of earnings when moving from low-conservative firms to high-conservative firms. Moreover, no evidence was found regarding the hypothesis that level of conservatism decreasing after promulgation of Circular No. 200/2014/TT-BTC regulating guidance on corporate accounting system.

Membangun Fondasi Keilmuan Ekonomi Islam: Telaah Metodologi Muhammad Akram Khan

2017 ◽  
Vol 1 (2) ◽  
pp. 152-170
Author(s):  
Ahmad Ubaidillah
Keyword(s):  
General Theory ◽  
Empirical Evidence ◽  
Inductive Method ◽  
Ethical Values ◽  
Institutional Conditions ◽  
Faith Based ◽  
Behavioral Parameters ◽  
Science Methodology ◽  
Islamic Society

Throughout my experience in tracking down and reading books on faith-based economics, in this case Islam, there are no books that specifically list the title of "Islamic economics". If there is, it is only initiated or introduced. Most books coming down to us still use the titles starting with the word, for example, system, concept, principle, or the doctrine of Islamic economics. Why do the authors of the book Islamic economics seem not dared to give his book title with label "science"? I presume that Islamic economics has not been considered as a science. In building a science, methodology is required. Islamic Economics also requires a well-established methodology to build the foundation of science. The study answers questions; how is methodology which is offered by Muhammad Akram Khan to build Islamic economics. The method used in this research is the study of literature with qualitative approach.The result of study concludes that Khan offers methodology of Islamic economics, if summarized, written as follows: First, Islamic economics uses a framework derived from the texts of divinity (revelation). Second, Islamic economics uses the inductive method, which gives witness to the truth or falsity assumptions and predictions about the two criteria of rationality and empirical evidence. Third, Islamic economy is built on ethical values ​​such as justice, virtue, moderation, sacrifice, caring for others, in the analysis, as behavioral parameters. Fourth, Islamic economics is a normative discipline. Islamic Economics investigates ways and means to change the existing economy with Islamic economy. Fifth, Islamic economics ask different questions with conventional economics. Its attention is on welfare (falah) human and creating social and institutional conditions that maximize falah in society. Clearly, Islamic economics strongly supports research programs that help maximize falah. Furthermore, Khan elaborates several issues related to the methodology that often appears in the forum of Islamic economists. There are some problems that Khan proposes, they are the interaction with modern economics, the role of revelation, assuming ideal Islamic society, and the general theory of Islamic economics.

Hostility to Hospitality: Authors’ Response

2020 ◽  
Vol 9 (2) ◽  
pp. 149-152
Author(s):  
Michael J. Balboni
Keyword(s):  
Pastoral Care ◽  
Empirical Evidence ◽  
Spiritual Care ◽  
Religious Communities ◽  
Holistic Care ◽  
Social Forces ◽  
Medical Institutions ◽  
Body And Soul ◽  
Constructive Criticism

AbstractThis article offers a brief response to constructive criticism of the book featured in this edition of Spiritual Care. Hostility to Hospitality argues that the role of spirituality within the care of sick patients, despite clear empirical evidence demonstrating its importance, remains deeply contested because of bias against religious communities. Deeply flawed conceptualizations of the nature of religion and the secular camouflage how a society's commitment to immanence functions like a spirituality. A secular framework weakens how spiritual communities can positively influence medical institutions or socialize professional guilds in caring for the whole patient. The diminishment of communities that champion compassion as a chief end, pave a way for hostile economic, technological, and bureaucratic forces to suppress our ability to fully care for patients in body and soul. Rather than being neutral as purported, the secular structures of medicine manipulate and use pastoral care for its own immanent ends. Hostility to Hospitality argues that unless pluralism is embraced, allowing for a diversity of religious communities to influence the structures of medicine, compassionate and holistic care will increasingly become unlikely as impersonal social forces increase.

Leisure Functioning and Offender Rehabilitation

2016 ◽  
Vol 61 (2) ◽  
pp. 150-170 ◽  
Author(s):  
Alison J. Link ◽  
D J Williams
Keyword(s):  
Intrinsic Motivation ◽  
Empirical Evidence ◽  
Offender Rehabilitation ◽  
Strong Positive Correlation ◽  
Statistical Relationship ◽  
Leisure Education ◽  
Positive Correlation ◽  
Independent Variables ◽  
Rehabilitation Strategy

This study examined the statistical relationship between offender rehabilitation and leisure functioning of Oregon prisoners ( N = 281) soon to reenter society. The strong positive correlation between leisure functioning and rehabilitation is an important finding of the study. Perception of freedom and intrinsic motivation in leisure, as independent variables, were significantly related to rehabilitation even when controlling for the influence of demographic and important forensic variables. This study provides initial empirical evidence for the importance of leisure in offender rehabilitation and successful offender reentry. The role of leisure education programming as a supportive offender rehabilitation strategy is also discussed.

scholarly journals News-Driven Business Cycles: Insights and Challenges

2014 ◽  
Vol 52 (4) ◽  
pp. 993-1074 ◽  
Author(s):  
Paul Beaudry ◽  
Franck Portier
Keyword(s):  
Business Cycles ◽  
Business Cycle ◽  
Empirical Evidence ◽  
Economic Fluctuations ◽  
Aggregate Fluctuations ◽  
Business Cycle Fluctuations ◽  
Widespread Belief ◽  
Way Of Thinking ◽  
The Many

There is a widespread belief that changes in expectations may be an important independent driver of economic fluctuations. The news view of business cycles offers a formalization of this perspective. In this paper we discuss mechanisms by which changes in agents' information, due to the arrival of news, can cause business cycle fluctuations driven by expectational change, and we review the empirical evidence aimed at evaluating their relevance. In particular, we highlight how the literature on news and business cycles offers a coherent way of thinking about aggregate fluctuations, while at the same time we emphasize the many challenges that must be addressed before a proper assessment of the role of news in business cycles can be established. (JEL D83, D84, E13, E32, O33)

IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee

2018 ◽  
Vol 8 (1) ◽  
pp. 325
Author(s):  
Ishaq Ahmed Mohammed ◽  
Ayoib Che-Ahmad ◽  
Mazrah Malek
Keyword(s):  
Audit Committee ◽  
Unobserved Heterogeneity ◽  
Value Relevance ◽  
Stock Exchange ◽  
Delay Model ◽  
Corporate Reporting ◽  
Ifrs Adoption ◽  
The Difference ◽  
The Relationship

This study examined the relationship between audit delay after IFRS adoption and the role of shareholders in the audit committee as well as testing the difference of pre-and post IFRS adoption periods. A sample of 101 firms with 505 firm-year observations over five year period for firms listed on the Nigeria Stock Exchange was employed for the study, utilizing data from the annual report and accounts of the sample firms. Generalized Methods of Moment (GMM) estimation was used to check the effects of unobserved heterogeneity in audit delay model, while the test of difference in R2 value for pre-and post-adoption periods was determined using Cramer’s Z-statistics. Findings indicate that audit report lag is faster with shareholders in the audit committee. The study proved that brand named auditors such as Big4 can significantly perform faster audit task than non-Big4 firms in IFRS regime. The importance of the study’s findings demonstrates statistical inference on value relevance increase based on the unique IFRS adoption in Nigeria. Thus, regulators should consider increasing the tenure of shareholders in the audit committee to enable them to become more familiar with the corporate reporting under IFRS regime.

Affect and iconicity in phonological variation

2020 ◽  
pp. 1-23
Author(s):  
Annette D'Onofrio ◽  
Penelope Eckert
Keyword(s):  
Experimental Evidence ◽  
Empirical Evidence ◽  
Essential Role ◽  
Sound Symbolism ◽  
Linguistic Variation ◽  
Phonological Variation ◽  
Sociolinguistic Variation ◽  
Production Studies ◽  
Basic Level

Abstract The study of iconic properties of language has been marginalized in linguistics, with the assumption that iconicity, linked with expressivity, is external to the grammar. Yet iconicity plays an essential role in sociolinguistic variation. At a basic level, repetition and phonetic intensification can intensify the indexicality of variables. Iconicity plays a further role in variation in the form of sound symbolism, linking properties of sounds with attributes or objects. Production studies have shown some phonological variables exhibiting sound symbolism, particularly in the expression of affect. In some cases, the observation of sound symbolism has been largely interpretive. But in others, stylistic variability as a function of speaker affect has provided empirical evidence of iconicity. This article examines the role of iconicity and performativity in transcending the limits of reference, reviews iconicity in production studies, and provides experimental evidence that sound symbolism influences how listeners attribute affect to linguistic variation. (Variation, iconicity, affect)

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