The conditional conservatism
index has the least influence on accrual earnings management.
in Canada presents essays in three different sections: the first section explores the philosophical, religious, and attitudinal dimensions of Canadian conservatism
, while the second and third focus on the federal Conservative Party and provincial conservatism
Or would that decision-maker try to combine economic conservatism
with moral and social matters while allowing for unhindered individual economic activity and amassing of personal wealth, at the same time dictating in particular to those citizens who have less financial means how to lead their lives according to strict moral norms?
These findings provide a more complete model for further testing of accounting conservatism
and other topics using societal values.
There is no authoritative definition of accounting conservatism
, although the accounting conservatism
has influenced accounting practice and theory and has been a qualitative character of accounting information for centuries (Basu, 1997; Watts, 2003a; Xie, 2015).
Using the same three time periods to evaluate the demographic trends in economic views within each party, it is apparent that increased economic conservatism
among Republicans has mostly occurred across the board, with similar increases seen by gender, age and race.
This study has this initial section, with a review on conservatism
literature, from its origin to the international and national previous studies, presenting data and results.
In code-law countries, litigation costs and tax influences usually promote excessive conservatism
in accounting, as they encourage managers to restrict the concept of asset and carry out reductions and minimize the recognition of these elements in financial statements (Watts, 2003a, 2003b).
Somewhat lost amid the postelection diagnoses, speculation about how Trump will govern, and lamentation, denial, and some glee (depending on whom one asks) over the sunset of the Clinton machine is the indisputable fact that the election of 2016 spelled the end of American conservatism
as it was planned, cultivated, and promoted at considerable expense and exertion for more than fifty years.
It is ironic that the best book on American conservatism
has been written by a Polish mathematician who spent several years teaching at American universities and returned to Poland to head one of the Institutes of the Polish Academy of Sciences.
This vision of conservatism
still persists and could be one that provides hope instead of fear for our future.
Hawley's interest is in the array of individuals and movements who have fundamentally challenged one or more aspects of this equation, or which have been "excommunicated" from a purported "mainstream" of conservatism
because of their position on one issue or another.