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479  Articles
1 of 49 pages  |  10  records  |  more records»
Conservatism on Islamic Law has been widely discussed by scholars, be it in printing media (such as fiqh works of traditional ulama, and Islamic self-help books) or in online media (such as on social media platforms containing Islamic dakwah). Their studi... see more

This study aims to determine the effect of the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy on firm value either partially or simultaneously. The data used in this study is secondary data ob... see more

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as man... see more

Several research issues argue, in general, companies that focus and are oriented towards the implementation of Corporate Social Responsibility (CSR). It is relative to accounting conservatism to suppress information asymmetry and/or managerial opportunism... see more

The purpose of this research to "investigate the relationship between personality and conservatism of investors of insurance companies listed on the Tehran Stock Exchange." The present study was applied research in terms of purpose, which has employed a d... see more

The aim of the article is clarification of that role which in formation of the Soviet conservatism was played by Hegel`s philosophical system. It is shown that separation  of a dialectic method and idealistic system in Hegel's philosophy was the mist... see more

The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical ... see more

This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this ... see more

We analysis to determine the level of conservatism and earnings management in the period of IFRS adoption in Indonesia. We used a quantitative approach and was tested using a different group test, i.e. Mann-Whitney U, ANOVA, and MANOVA. The object of this... see more

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