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30.482  Articles
1 of 3.049 pages  |  10  records  |  more records»
We analysed changes in the levels of conservatism in Colombia and Brazil after International Financial Reporting Standards (IFRS) adoption, in accordance with the theory of cultural influence in accounting (Gray, 1988). We found that IFRS adoption resulte... see more

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, ... see more

The diversity of gender and income conservatism has been intriguing topics over the last decade. The effect of women who are more likely to be financially conservative than men will bring impact on the practices of conservative accounting, particularly wh... see more

The government has revived its campaign for “Buy Malaysian Goods” in 2010 after its last campaign in 2009, in due to an increase of foreign competition. The campaign is to remind consumers to be ethnocentric and patriotic when purchasing product and servi... see more


This study was conducted to obtain empirical evidence about the influence of corporate governance mechanism on integrity of financial statements. Corporate governance mechanism are proxy by institutional ownership, management ownership, independent commis... see more

Earnings quality is one of information that affects the stakeholders in making decisions about the company. To analyze the quality of earnings disclosed by the company, it is important to know the factors that affect the quality of earnings. This study wa... see more

The quantitative analysis of plant diversity was explored on a seasonal tropical wetland forest ecosystem at Ratargul Swamp Forest. The simple random sampling protocol was adopted, and 30 plots (10 m×10 m) each with one subplot (2 m×2 m) was investigated ... see more

The text discusses the impacts of the Covid 19 pandemic on Brazilian higher education. For the apprehension of the theme, the article is anchored in an exploratory investigation, which included bibliographic research, systematic surveys in the alternative... see more

1 of 3.049 pages  |  10  records  |  more records»