Journal articles on the topic 'Conservatism'
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Varacalli, Thomas F. X. "The Promise and Danger of National Conservatism." Catholic Social Science Review 28 (2023): 43–47. http://dx.doi.org/10.5840/cssr2023289.
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National conservatism provides an opportunity to realign the conservative movement in useful ways, namely by rejecting neoconservatism in favor of something more genuinely conservative. Catholics should applaud this. However, it must be recognized that national conservativism has its own goals and priorities distinct from Catholic social thought. Several pitfalls may impede the success of national conservatism. Most importantly, national conservatism might ultimately undervalue the importance of natural law and social conservatism.
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Scruton, Roger. "Conservatism Means Conservation." Chesterton Review 34, no. 3 (2008): 705–15. http://dx.doi.org/10.5840/chesterton2008343/443.
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Orr, David W. "Conservation and Conservatism." Conservation Biology 9, no. 2 (April 1995): 242–45. http://dx.doi.org/10.1046/j.1523-1739.1995.9020242.x.
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Wenz, Peter S. "Conservatism and Conservation." Philosophy 61, no. 238 (October 1986): 503–12. http://dx.doi.org/10.1017/s003181910006126x.
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Utilitarians believe that personal decisions and public policies should be made so as to maximize the public good, or, as Jeremy Bentham put it, to produce the greatest good of the greatest number. Bentham identified the public good with the maximization of happiness, and believed that many traditional practices were inimical to the production of happiness. So in the name of maximizing the public good, Bentham advocated, for example, extending the franchise, reforming the criminal code and re-designing prisons. People's prejudices and traditional habits of thought must yield in the face of utilitarian-inspired reforms.
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Byrne, William F. "Conservatism and Conservation." Humanitas 26, no. 1 (2013): 161–67. http://dx.doi.org/10.5840/humanitas2013261/29.
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Byrne, William E. "Conservative Pragmatism, Pragmatic Conservatism." Humanitas 29, no. 1 (2016): 97–104. http://dx.doi.org/10.5840/humanitas2016291/24.
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Pushchaev, Yu V. "Nature and Typology of Different Types of Soviet Conservatism." Orthodoxia, no. 4 (September 29, 2023): 25–51. http://dx.doi.org/10.53822/2712-9276-2022-4-25-51.
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The paper poses the problem of Soviet conservatism. What protective forces and mechanisms were inherent in the Soviet system? Since any society should have its own conservative tendencies, one can also talk about elements of conservatism in the Soviet society, culture and ideology. Nevertheless, refl ections on this problem lead to an epistemological diff iculty. In what sense can we talk about Soviet conservatism in general? After all, the defi ning worldview of the Soviet period was Marxist ideology, which was radically revolutionary and progressive. Even the word “conservative” was then perceived in a decisively negative way. Nevertheless, it is noted that in the late Soviet society it was possible to be a Soviet conservative, wishing for the preservation of the USSR but disapproving of communism and Marxism. The paper states that Soviet conservatism cannot be described as a single entity. In diff erent epochs, diff erent types of Soviet conservatism can be distinguished that struggled with each other and contradicted each other. In addition, the distinction between them is a bit of conditional, because all of them were permeated by the revolutionary-progressive elements of the dominant ideology or stood out against a background of the latter. The paper outlines an approximate general typology of Soviet conservatism: cultural-humanistic Soviet conservatism, pro-Leninist Soviet conservatism, Stalinist Soviet conservatism, pro-Stalinist Soviet conservatism, situational Brezhnev conservatism, and Soviet conservatism of non-Soviet authors and thinkers. It states that the USSR was largely brought to the collapse by the defectiveness and insuff iciency of its conditionally conservative, protective forces and principles. It is only with a very high degree of conditionality that one can talk about the phenomenon of Soviet conservatism, understanding it as a set of transformed, unnatural, and contradictory conservative and quasi-conservative ideological currents that do not add up to a single whole.
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Hattens, Christian Egholm. "konservativ konservering af klimaet?" Culture and History: Student Research Papers 6, no. 2 (November 7, 2022): 76–99. http://dx.doi.org/10.7146/chku.v6i2.134569.
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This paper examines the strategy undertaken by the conservative climate sceptic countermovement to counter the scientific consensus on human caused climate change. It focuses on revealing the power of the discursive production of knowledge by conservative actors in spreading misinformation to the media, powerful institutions, and the public. The paper examines the reasons behind this strategy and argues that, apart from economic reasons, both historical and ideological factors within conservatism can help explain this behavior. Lastly, the paper discusses, in a theoretical sense, whether conservatism can ever be reconciled with a conservation of the climate, and, in a practical sense, obstacles, such as climate skeptical discourses, for a conservative pro-climate movement to succeed politically.
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Lee, Michael J. "The Conservative Canon and Its Uses." Rhetoric and Public Affairs 15, no. 1 (March 1, 2012): 1–39. http://dx.doi.org/10.2307/41955606.
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Abstract In this essay, I aim to locate the scriptural force of American conservatisms secular canon. My basic claim is that the canon created and managed the potential for symbolic fusion and fracture among conservatives. The canon provided the tools to weather the rocky marriage between various conservative sects: traditionalists, libertarians, neoconservatives, and others; the canon afforded resources for each faction to establish their bona fides and to protect their version of authentic conservatism from impostors and apostates. I conclude by analyzing the link between the principles of classical conservatism and canonical politics.
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Osipov, Igor D. "Yu. N. Solonin on the socio-political philosophy of conservatism." Vestnik of Saint Petersburg University. Philosophy and Conflict Studies 38, no. 4 (2022): 525–33. http://dx.doi.org/10.21638/spbu17.2022.407.
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Professor of the St Petersburg State University Yu. N. Solonin to the study of global and Russian conservatism, analyzes his works on the problems of philosophy and axiology of politics and political ideology. The author shows that political philosophy of Solonin was theoretically grounded Center for comprehensive study of conservatism at the Philosophy Department of the St Petersburg State University. It is pointed out that many well-known specialists from St Petersburg and other regions of Russia took an active part in the work for the Study of Conservatism Center. They investigated the substantial characteristics of conservatism as a complex socio-cultural and intellectual phenomenon and the historical-philosophical preconditions of conservatism. Solonin’s works creatively developed the concepts by Russian scholars dealt with conservatism, and it helped to organize a research school of comprehensive study of conservatism. The article offers an analysis of Solonin’s writings on conservatism while he was leading the Study of Conservatism Center. The works by Solonin and other scholars revealed the main features of conservatism’s philosophy, such as holism, organicism, traditionalism, etatism, and irrationalism; they analyzed the historical, cultural, political-legal and socioeconomic preconditions of the genesis of European and Russian conservatism. The article argues that a special attention in Solonin’s theoretical heritage was paid to the analysis of the problem of liberal-conservative synthesis. He specifically analyzed the potentialities of liberalconservative synthesis and proved that various non-classical forms of political ideologies are being formed in modern conditions. Solonin also noted the complex and diverse ideological currents of conservatism in Russia, its being conditioned by the traditional way of Russian society, the attitude of the people to the state.
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Widiatmoko, Jacobus, Maria Goreti Kentris Indarti, and Cahyani Nuswandari. "Accounting Conservatism: Antecedents and Consequence in Indonesia Manufacturing Companies." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 20 (October 20, 2023): 2315–25. http://dx.doi.org/10.37394/23207.2023.20.199.
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The purpose of this study is to examine and evaluate accounting conservatism’s effects on the price of equity capital. All of the manufacturing businesses listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020 comprise the study’s population. Purposive sampling was used to choose the sample, and 241 observations were made. The findings of this study, which were obtained using the linear regression analysis method, show that institutional ownership and profitability have a considerable impact on accounting conservatism. Accounting conservatism is unaffected by three more criteria, including managerial ownership, investment opportunity set, and leverage. In advance, accounting conservatism significantly negatively affects the cost of equity capital. Thus, the higher the institutional ownership and profitability, the higher the accounting conservatism and the lower the cost of equity capital. The findings of this study suggest that management will be encouraged to use conservative accounting rules by institutional ownership as a form of corporate governance. The market will react favorably to businesses with higher levels of conservatism, which will cause investors to need less equity capital.
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Eschert, Silke, Michael Diehl, and René Ziegler. "Gaining economic profit or losing cultural security: Framing persuasive arguments for two types of conservatives." Journal of Social and Political Psychology 5, no. 1 (February 3, 2017): 8–28. http://dx.doi.org/10.5964/jspp.v5i1.627.
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Recent research suggests that different motivational bases underlie economic and cultural conservatism. Different political messages may address these different motivational bases. This article investigates the hypothesis that gain frames and achievement frames are more persuasive for participants high in economic conservatism and for economic conservative political issues, whereas loss and security frames are more persuasive for participants high in cultural conservatism and for cultural conservative political issues. Indeed, differential framing effects were found for economic versus cultural conservative issues across two experimental studies (N = 111 and N = 234). Study 2 could show that these effects were also significantly moderated by individual economic and cultural conservatism. Political arguments were perceived as most persuasive when argument frames matched both the issue at hand and recipient’s individual conservatism. Theoretical implications are discussed with regard to the motivational bases of two dimensions of conservatism along with practical implications for the field of political communication.
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Majeed, Muhammad Ansar, Xian-zhi Zhang, and Zhaonan Wang. "Product market competition, regulatory changes, ownership structure and accounting conservatism." Chinese Management Studies 11, no. 4 (November 6, 2017): 658–88. http://dx.doi.org/10.1108/cms-12-2016-0248.
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Purpose This study aims to examine the impact of various dimensions of product market competition on accounting conservatism particularly in the wake of regulatory changes and varying ownership structures in China. Design/methodology/approach This study examines impact of product market competition on accounting conservatism by using conservatism measure of Khan and Watts (2009) and measures for important dimensions of competition such as competition intensity, non-price competition and competition from existing rivals and potential entrants. Findings The findings suggest that competition intensity and non-price competition result in higher conservatism. This study also advocates that industry leaders exhibit lower conservatism as compared to industry followers. Moreover, the authors document positive association between competition from existing/potential rivals and accounting conservative. These findings reveal that regulatory changes (International Financial Reporting Standards adoption) influence the effect of various dimensions of competition on conservatism. The authors also propose that financial reporting practices of state-owned enterprises are not influenced by competition. However, competition affects financial reporting (conservatism) when institutional or managerial ownership is higher. Originality/value The authors document that strategic considerations shape conservative financial reporting decisions of the managers. This study also advocates that when regulatory changes affect the influence of competitive pressure on the conservative reporting decisions of the mangers. Findings also suggest that unlike state ownership, institutional as well as managerial ownership affects the influence of competition on managerial decisions like conservative financial reporting. These results are robust to various alternative measures of conservatism.
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Watts, Ross L. "Conservatism in Accounting Part II: Evidence and Research Opportunities." Accounting Horizons 17, no. 4 (December 1, 2003): 287–301. http://dx.doi.org/10.2308/acch.2003.17.4.287.
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This paper is Part II in a two-part series on conservatism in accounting. Part I examined alternative explanations for conservatism in accounting and their implications for accounting regulators (SEC and FASB). Part II summarizes the empirical evidence on the existence of conservatism, conservatism's increase over time, and conservatism's alternative explanations. It also discusses opportunities for future research on conservatism. The empirical literature uses a variety of conservatism measures in time-series and cross-sectional tests of contracting, shareholder litigation, taxation, and accounting regulation explanations for conservatism. The tests' results suggest the importance of all four explanations. Two non-conservatism explanations—earnings management and the abandonment option—cannot individually or jointly explain the observed systematic understatement of net assets that is the hallmark of conservatism. Researchers should note that accounting's effects on managerial behavior play a central role in the evolution of both accounting and financial reporting. Assessing the relevance of an accounting method to financial statement users' decisions requires assessing managers' abilities to use that method to manipulate accounting numbers and commit fraud. The evidence on conservatism suggests asymmetric verifiability is critical to constraining manipulation and fraud.
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Heppell, Tim. "The Conservative Party and Johnsonian Conservatism." Political Insight 11, no. 2 (May 27, 2020): 15–17. http://dx.doi.org/10.1177/2041905820933368.
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Salehi, Mahdi, Ebrahim Ghanbari, and Saleh Orfizadeh. "The relationship between managerial entrenchment and accounting conservatism." Journal of Facilities Management 19, no. 5 (February 26, 2021): 612–31. http://dx.doi.org/10.1108/jfm-11-2020-0087.
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Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the defined limitations of the study, a total of 120 firms with 720 year-observations was selected. After collecting data and figures, they were analyzed using EViews software. Having presented the inferential model tests, the panel data with fixed effects model is chosen. Findings The study results indicate a positive and significant relationship between managerial entrenchment and unconditional conservatism presented in the income statement. Moreover, the authors find a meaningful relationship between managerial entrenchment and unconditional conservatism about the balance sheet. Practical implications Managers will be more aware of the positive consequences of employment optimal corporate governance such as conservative accounting. Such corporate governance is likely to serve their interest in the long run by providing positive signals to the equity owners and board of directors. Originality/value By assessing conservatism’s literature in Iran, we observe many studies on this concept. Still, no investigation is carried out on the relationship between conservatism in accounting and managerial entrenchment. The present study is innovative because it evaluates the relationship between managerial entrenchment and two types of conservatism, namely, balance sheet and income statement conservatism, which have never been investigated by prior studies, notably in emerging markets.
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Sobari, Wawan. "The worth of Javanese conservative leadership in coping with COVID-19." Masyarakat, Kebudayaan dan Politik 35, no. 4 (October 17, 2022): 527–39. http://dx.doi.org/10.20473/mkp.v35i42022.527-539.
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Current studies discover the difference of response of conservatism to the COVID-19 pandemic situation with, at least, six stigmas, namely practicing conservative politics, high risk public health behavior, lack of trust in science, neglecting mainstream media reports, less support for vaccination, and tendency to stockpile. This fieldwork-based qualitative study aims to explore the conservative political leadership of a village head in dealing with the pandemic situation. Unlike the previous studies, it reveals the village head’s conservative leadership which plays a vital role in coping with the outbreak. Under the influence of Javanese culture and tradition, the practices of leadership have positive impacts on controlling the situation, that are responsiveness, willingness to hear input, empathy, direct engagement, non-discrimination, ability to mobilize village apparatuses and to encourage participation of villagers, and consistent reminders to villagers to adhere to health protocols. The village head operationally practices the values of ngancani (accompanying) and njagongi (hanging out) in his leadership. The findings challenge previous academic works as the leadership adjusts to dominant Javanese conservatism in handling the pandemic. It negates the view of difference of conservatism’s response to the outbreak. Conservatism, particularly Javanese cultural and traditional values, actually minimizes the differences of social identity among villagers.
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Cerqueira, Antonio, and Claudia Pereira. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe." Review of Economic Perspectives 20, no. 2 (June 1, 2020): 137–69. http://dx.doi.org/10.2478/revecp-2020-0007.
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AbstractWe analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for the pre and crisis period and post-crisis period surrounding the 2007/2008 financial crisis. Our findings are consistent with a conservative accounting practice in Europe as a whole and in each country individually. Besides, opposite to that expected, the results provide evidence of more conservative accounting practice in Anglo-Saxon countries, but we find no significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in conservatism in the pre and crisis period, followed by a substantial increase in the post-crisis period. Our results seem to be in line with the positive accounting theory when suggesting that conservatism plays a fundamental role as corporate governance and efficient contracting mechanism between managers and other stakeholders of the firm. Furthermore, the results suggest that the flexibility provided by IFRS allows adjusting the level of conservatism when economic conditions change.
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Christensen, David S. "The Seeds of Accounting Conservatism." European Journal of Business and Management Research 8, no. 2 (March 27, 2023): 181–85. http://dx.doi.org/10.24018/ejbmr.2023.8.2.1897.
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Why does the accounting principle of accounting conservatism persist, despite the criticism of 20th-century deductive accounting theorists? Accounting conservatism's etymology suggests that the traditional connotation of deliberate understatement began in America, circa 1900. Its genealogy, however, reaches much deeper into the past. This research adds to the work of Basu (1997, 2009) who reports evidence of accounting conservatism in medieval Europe and China, and to the work of Bloom (2018) and Watts (2003), who provide modern rationales for accounting conservatism. By using key elements derived from its definition, accounting conservatism's genealogy is traced from ancient times to the 20th century. A review of major works on accounting history and notable articles on accounting conservatism reveals that the seeds of accounting conservatism predate Pacioli, and were sown for largely pragmatic reasons. As long as accounting retains its pragmatic flavor, accounting conservatism will likely survive its critics. It has passed the test of time.
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Stoneman, Ethan, and Joseph Packer. "American Conservatism Unmoored." Cultural Politics 18, no. 3 (November 1, 2022): 330–50. http://dx.doi.org/10.1215/17432197-9964801.
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Abstract The last decade witnessed a drastic reconfiguration of American conservatism by way of a newly emergent and energized dissident right. Beyond the question of ideology, this article argues that an essential aspect of this realignment occurs at the level of strategy, specifically with the adoption of agitational tactics pioneered by the progressive left. It attempts to make sense of this sea change, first, by tracing in broad strokes the history of American conservatism's opposition to much of what passes for agitational politics. It then examines the right's seemingly abrupt adoption of three species of agitational practice: Alinsky-styled radicalism, identity politics, and accelerationism. It concludes by discussing the implications of this shift, in terms of what it means both for the future of conservative discourse and for leftist groups who must now take into account the possibility of having to outmaneuver their own set of tactics.
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EPREMYAN, MARIETA. "THE GENESIS OF CONSERVATIVE IDEOLOGY, DEVELOPMENT TRENDS AND PROSPECTS IN THE POLITICAL REFORM OF MODERN COUNTRIES (ON THE EXAMPLE OF RUSSIA AND FRANCE)." Sociopolitical sciences 10, no. 4 (September 30, 2020): 38–43. http://dx.doi.org/10.33693/2223-0092-2020-10-4-38-43.
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The article examines the epistemological roots of conservative ideology, development trends and further prospects in political reform not only in modern Russia, but also in other countries. The author focuses on the “world” and Russian conservatism. In the course of the study, the author illustrates what opportunities and limitations a conservative ideology can have in political reform not only in modern Russia, but also in the world. In conclusion, it is concluded that the prospect of a conservative trend in the world is wide enough. To avoid immigration and to control the development of technology in society, it is necessary to adhere to a conservative policy. Conservatism is a consolidating ideology. It is no coincidence that the author cites as an example the understanding of conservative ideology by the French due to the fact that Russia has its own vision of the ideology of conservatism. If we say that conservatism seeks to preserve something and respects tradition, we must bear in mind that traditions in different societies, which form some kind of moral imperatives, cannot be a single phenomenon due to different historical destinies and differing religious views. Considered from the point of view of religion, Muslim and Christian conservatism will be somewhat confrontational on some issues. The purpose of the work was to consider issues related to the role, evolution and prospects of conservative ideology in the political reform of modern countries. The author focuses on Russia and France. To achieve this goal, the method of in-depth interviews with experts on how they understand conservatism was chosen. Already today, conservatism is quite diverse. It is quite possible that in the future it will transform even more and acquire new reflections.
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Yoon, Seok Sang. "Conservatization of Japanese Political Society: Focus on the Crisis of Public Sphere and Political society polarization." Association of Global Studies Education 15, no. 3 (September 30, 2023): 91–122. http://dx.doi.org/10.19037/agse.15.3.04.
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This article analyzed the conservatism of Japanese political society, focusing on the division of Japanese political society and the crisis of the public sphere. In general, conservatization in Japanese political society focuses on the rise of conservatives due to the decline of innovative forces, excessive representation of right-wing ideologies, and support for conservative forces that led reform discourse in the process of overcoming a long-term recession. However, it is noteworthy that the silence of the general public on political issues is deeply related to conservatism in Japanese political society. This fact is meaningful in that it is possible to grasp the characteristics of the conservatization of Japanese political society, which is carried out regardless of political support. Based on this point, this article examined the characteristics of right-wing conservatism in Japanese society, focusing on the fact that it is a crisis of polarization and public sphere. In conclusion, the polarization of Japanese political society that has intensified since the 2000s and the resulting self-satisfied and present-oriented attitudes of the public have made them passive and subordinate to social affairs. As a result, the conservatist, which are active political participants, are overrepresented, and Japanese political society is being tilted toward conservative and rightward.
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ROBERTS, MATTHEW. "‘VILLA TORYISM’ AND POPULAR CONSERVATISM IN LEEDS, 1885–1902." Historical Journal 49, no. 1 (February 24, 2006): 217–46. http://dx.doi.org/10.1017/s0018246x05005108.
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This article is a contribution to the continuing debate on the character and electoral fortunes of the Conservative party in late Victorian England. Using the West Riding borough of Leeds as a case study, this article focuses on suburban Conservatism (villa toryism) and situates it within the broader context of urban Conservatism in and beyond Leeds. It explores the nature of Conservative electoral dominance in the period after the Third Reform Act. In doing so, it further challenges conventional interpretations about the rise of class-based politics. As the example of Leeds demonstrates, villa toryism was not the political expression of a socially homogeneous, innately conservative suburban middle class. The intense electoral competition that ensued challenges assumptions about suburbia being politically quiescent and dull. Popular Conservatism, it is argued, was a protean and socially heterogeneous political culture, of which villa toryism was one distinctive strand. Villa toryism was the suburban incarnation of respectable, self-reliant, hierarchical, and domesticated popular Conservatism. This villa toryism was distinct from, but related to, the working-class Conservatism of the older industrial districts of urban England.
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P., Afsheena, and Shijin Santhakumar. "Timeliness and persistence of conservative earnings in an emerging market." Journal of Financial Reporting and Accounting 18, no. 3 (June 10, 2020): 483–503. http://dx.doi.org/10.1108/jfra-12-2018-0116.
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Purpose The asymmetric effect of conservatism on earnings and its other components serves as a contrivance to incorporate transparency and timeliness in financial reporting. This study aims to explore cash flow-return association, which provides insight into the accruals’ contribution that traverses through conservatism-earnings persistence liaison and its associated effects on stock returns. Design/methodology/approach The study used asymmetric timeliness (AT) model and two firm-year measures, namely, C-Score and conservatism ratio, to capture conservatism. The firm-year measures of conservatism, in addition to the AT measure, facilitate a better understanding of the persistence of reported earnings that branch out the study from the existing literature. Further, the study used panel regression analysis to evaluate the timeliness and persistence of earnings under the conservative approach with a sample of Indian corporate data from 2000 to 2017. Findings The findings of the study reveal that conservative earnings are less persistent and the accruals recognize bad news timelier than good news. The unfavorable change in earnings shows a lower earnings response coefficient in contrast to favorable earnings variations. However, the appropriate loss recognition nature of conservative reporting has little or no influence on stock returns in an emerging market such as India. Research limitations/implications Accounting conservatism is a captivating feature accounting information, especially pertinent to many decision-makers. Thus, the study has implications for the investors while evaluating the adverse and positive changes in accounting earnings; also, the results are helpful for the standard setters in ongoing debate related to accounting conservatism vs fair evaluation. The present study focuses exclusively on ex-post conservatism, while the ex post and ex ante conservatism are having a significant role in accounting practices. Future research on the differential effects of ex post and ex ante conservatism on accounting information in an emerging market, is worth promising. Originality/value The study reveals the first Indian evidence on accounting conservatism and earnings persistence relationship, which would bring a different dimension to investors’ perception in evaluating the characteristic variations of reported earnings. The findings add value to the accounting standard setters concerning the asymmetric verification as Indian Accounting standards are on the verge of convergence with International Financial Reporting Standards (IFRS).
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Kaviraj, Sudipta. "Contradictions of Conservatism." Studies in Indian Politics 6, no. 1 (April 3, 2018): 1–14. http://dx.doi.org/10.1177/2321023018762661.
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This article identifies the difficulty in defining conservatism and then goes on to illustrate the contradiction inherent in conservative thought.* The central problem addressed by the article is the absence of conservative thinking in modern India. Contrary to the practice of labelling certain strands of thinking as conservative, Indian political thought of past two centuries hardly has any serious conservative tradition. Looking at the ideas of Malaviya, Gandhi and Hindu nationalists, this article shows that while some of their positions did come close to conservative thinking, they did not systematically pursue conservative thinking. A key reason for this is the colonial rupture that negative possibility of serious engagement with past.
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Lee, Hye Seung (Grace), and Logan B. Steele. "Debt Structure and Conditional Conservatism." Journal of Financial Reporting 4, no. 2 (September 2019): 115–40. http://dx.doi.org/10.2308/jfir-52558.
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We investigate whether characteristics of firms' debt structure, beyond leverage and debt covenants, are associated with predictable variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an efficient mechanism employed by an organization to address agency conflict arising from contracts with various parties. For firms with contracts that are associated with more agency conflict, the potential benefit of a conservative reporting strategy should increase. We examine the following debt contract characteristics: (1) convertibility, (2) securitization, (3) seniority, and (4) placement. We find that debt types thought to be associated with a downward shift in agency conflict (convertible, secured, senior, and private debt) are associated with less conservative reporting. Our evidence supports contracting theory as being descriptive of the link between debt and conservatism. Also, our evidence corroborates the assertion that debt contract modifications do not fully resolve lenders' demands for conservative reporting. JEL Classifications: M41; D21; D82; G14.
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Vahid, Hamid. "Skepticism and the Liberal/Conservative Conceptions of Perceptual Justification." International Journal for the Study of Skepticism 3, no. 1 (2013): 45–61. http://dx.doi.org/10.1163/221057012x630687.
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Although it is widely recognized that perceptual experience confers justification on the beliefs it gives rise to, it is unclear how its epistemic value should be properly characterized. Liberals hold, and conservatives deny, that the justification conditions of perceptual beliefs merely involve experiences with the same content. The recent debate on this question has, however, seen further fragmentations of the positions involved with the disputants seeking to identify intermediate positions between liberalism and conservatism. In this paper, I suggest a framework to account for the differences and similarities of the positions within the liberalism/conservatism debate. More importantly, I suggest that, instead of focusing on one particular species of conservatism, we should recognize varieties of conservatism. My conclusion is that no theory of justification need be conservative or liberal tout court. Whether a theory of justification is liberal or conservative depends on which dimension of evaluation is taken to be salient. The implications of this finding for the liberalism/conservatism debate are then investigated.
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JONES, EMILY. "CONSERVATISM, EDMUND BURKE, AND THE INVENTION OF A POLITICAL TRADITION, c. 1885–1914." Historical Journal 58, no. 4 (October 29, 2015): 1115–39. http://dx.doi.org/10.1017/s0018246x14000661.
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AbstractThis article addresses the reputation of Edmund Burke and his transformation into the ‘founder of modern conservatism’. It argues that this process occurred primarily between 1885 and 1914 in Britain. In doing so, this article challenges the existing orthodoxy which attributes this development to the work of Peter Stanlis, Russell Kirk, and other conservative American scholars. Moreover, this article historicizes one aspect of the construction of C/conservatism as both an intellectual (small-c) and political (capital-C) tradition. Indeed, though the late Victorian and Edwardian period saw the construction of political traditions of an entirely novel kind, the search for ‘New Conservatism’ has been neglected by comparison with New Liberalism. Thus, this study explores three main themes: the impact of British debates about Irish Home Rule on Burke's reputation and status; the academic systematization of Burke's work into a ‘political philosophy of conservatism’; and, finally, the appropriation of Burke by Conservative Unionists during the late Edwardian constitutional crisis. The result is to show that by 1914 Burke had been firmly established as a ‘conservative’ political thinker whose work was directly associated with British Conservatism.
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Zafirovski, Milan. "Contemporary conservatism and medievalism." Social Science Information 50, no. 2 (May 26, 2011): 223–50. http://dx.doi.org/10.1177/0539018410396617.
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This article explores the historical and sociological relations between contemporary conservatism and medievalism. It first registers the reemergence and increasing prominence of conservatism in contemporary society, most notably in America during the late 20th and the early 21st centuries. It then places conservatism and medievalism and their relationship within a historical-comparative framework. The article concludes that modern conservatism originates in and continues, with some adaptations or innovations, medievalism seen as the ‘golden past’, becoming the original and persisting conservative ideal and model of society and history.
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Stavropoulos, Pam. "Conservative Radical: the Conservatism of John Anderson." Australian Journal of Anthropology 3, no. 1-2 (March 1992): 67–79. http://dx.doi.org/10.1111/j.1835-9310.1992.tb00153.x.
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Kang, Tony, Gerald J. Lobo, and Michael C. Wolfe. "Accounting Conservatism and Firm Growth Financed by External Debt." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 182–208. http://dx.doi.org/10.1177/0148558x15585236.
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Previous research shows that accounting conservatism facilitates debt contracting. Extending this line of literature, we examine whether the role of accounting conservatism in accessing external debt to attain firm growth varies with its maturity. We find evidence of a positive relationship between conservatism and debt maturity. We also observe a positive relationship between conservative accounting and future growth funded by all classes of debt, but this relation is due to long-term rather than short-term debt, which is less prone to agency risk. Furthermore, the associations between conservatism and debt maturity and conservatism and growth financed by long-term debt are mostly observed for firms with fewer anti-takeover provisions in place. These findings suggest that the demand for accounting conservatism is not uniform across different debt maturity horizons.
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Ferreira, Leonor Fernandes, Juan Manuel García Lara, and Tiago Gonçalves. "Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom." Revista de Administração Contemporânea 11, spe2 (2007): 163–88. http://dx.doi.org/10.1590/s1415-65552007000600009.
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This paper examines the existence of conservative practices in the Portuguese accounting system, and whether these conservative practices affect the comparability of financial information provided by companies. We particularly examine whether the book value figure can be understated due to conservative practices to protect creditors' interests (balance sheet conservatism) and whether accountants delay the recognition in earnings of good news, while they recognize immediately bad news (earnings conservatism). Using a Basu (1997) type reverse regression and a simple adaptation of the Ohlson (1995) valuation model, the paper gives evidence concerning the existence of both definitions of conservatism in Portuguese accounting practices. A sample of non-financial Portuguese, German and British companies was used. Our results also show the larger earnings conservatism of British firms relative to Portugal and Germany, and surprisingly, that Portugal is more BS (larger understatement of shareholders' equity) conservative than the United Kingdom. The results have implications for accounting standard setting and they can be useful for both the European Commission and the IASB since they provide some insight into the properties of accounting figures in Portugal.
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Vorobev, A. P. "Russian conservatism: outlines of a responsible political course." Vestnik Universiteta, no. 10 (November 26, 2022): 13–17. http://dx.doi.org/10.26425/1816-4277-2022-10-13-17.
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The article deals with the development of conservatism in modern Russian society. The current socio-political situation indicates that Russian society refuses to accept liberal Western values, giving preference to values of a conservative nature. There is an obvious demand for conservative projects to consider the values of social justice, the greater social orientation of the state, the rules and orders that are significant for people and have been with them for decades. The Russian elites are still poorly aware of the possibilities of reflecting such a request and remain within the framework of their usual ideological and conceptual approaches. The article outlines the main problem areas of Russian conservatism, which include the lack of a conservative view on the economy, a certain degree of closeness of conservatism to society, and an upset balance between renewal and preservation. Modern Russia needs to develop a new traditionalist-conservative doctrine as a possible methodology for the development of the entire Russian society, a new, broader, Russian conservatism. It is necessary to develop own “language”, taking into account civilizational, cultural and socio-historical features.
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Kim, Yongtae, Siqi Li, Carrie Pan, and Luo Zuo. "The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings." Accounting Review 88, no. 4 (February 1, 2013): 1327–56. http://dx.doi.org/10.2308/accr-50420.
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ABSTRACT Using seasoned equity offerings (SEOs) from 1989 to 2008, we examine the role of accounting conservatism in the equity market. We find that issuers with a greater degree of conservatism experience fewer negative market reactions to SEO announcements. We further show that an important mechanism through which conservatism affects SEO announcement returns is by mitigating the negative impact of information asymmetry. Additional analyses suggest that our results are not driven by the effects of other forms of corporate governance. We also find evidence that conservative issuers continue to use conservative accounting after the equity offerings. Taken together, our findings are consistent with the argument that accounting conservatism reduces financing costs in SEOs. Data Availability: Data used in this study are available from public sources identified in the study.
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BRENNAN, GEOFFREY, and ALAN HAMLIN. "Analytic Conservatism." British Journal of Political Science 34, no. 4 (September 8, 2004): 675–91. http://dx.doi.org/10.1017/s0007123404000249.
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We propose an analytic account of dispositional conservatism that attempts to uncover a foundation of what is often taken to be an anti-foundationalist position. We identify a bias in favour of the status quo as a key component of the conservative disposition and address the question of the justification of such a conservative disposition, and the circumstances in which the widespread adoption of such a disposition might be normatively desirable. Our analysis builds on a structural link between the economist's traditional emphasis on questions of feasibility and the conservative's attachment to the status quo.
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Suwarno, Suwarno, Suwandi Suwandi, and Mu'minatus Sholichah. "Konservatisme Akuntansi dan Kinerja Perusahaan di Indonesia." Akuntabilitas 15, no. 1 (June 1, 2022): 19–30. http://dx.doi.org/10.15408/akt.v15i1.22152.
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This study aims to confirm the relationship between accounting conservatism and the financial performance of companies in Indonesia in the 2019 period. Accounting conservatism is still debated between standard setters and accountants. The accountants argue that accounting conservatism is still needed to reduce the opportunistic behavior of managers. Meanwhile, accounting standard setters stated that accounting conservatism had an impact on biased financial statements. The research sample was selected with several criteria so that 564 companies were obtained. Panel data were analyzed by regression and the results showed that conservative accounting had an effect on Return On Assets (ROA). Accounting conservatism will reduce information asymmetry, which will reduce managers’ opportunistic behavior and increase investment efficiency and improve company performance. However, accounting conservatism has no effect on firm value (Tobin’s Q). Accounting conservatism will cause financial statements to tend to be biased because financial statements cannot describe the actual situation. Therefore, financial statements are not able to predict future cash flows.
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Dell, Edmund. "Conservatism." International Affairs 68, no. 3 (July 1992): 526. http://dx.doi.org/10.2307/2622994.
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Scruton, Roger, and Ted Honderich. "Conservatism." Philosophical Quarterly 41, no. 163 (April 1991): 256. http://dx.doi.org/10.2307/2219604.
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HARP, GILLIS J. "TRADITIONALIST DISSENT: THE REORIENTATION OF AMERICAN CONSERVATISM, 1865–1900." Modern Intellectual History 5, no. 3 (November 2008): 487–518. http://dx.doi.org/10.1017/s1479244308001777.
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The last couple of decades has brought a renewed interest in American conservatism among historians. Yet most recent studies have focused on the emergence of neoconservatism after World War II and virtually no recent scholarly work has pursued the history of conservatism before the 1920s. Both Richard Hofstadter and Clinton Rossiter agreed that the late nineteenth century was an important watershed in the evolution of American conservative thought. Hofstadter argued that the new laissez-faire conservatism that became dominant during the Gilded Age was remarkable in that “it lacked many of the signal characteristics of conservatism as it is usually found.” Yet some conservatives refused to accept key features of what Clinton Rossiter once branded this new “contradictory conservatism.” This essay focuses mostly on Protestant clerical intellectuals (both Northern and Southern) who dissented from the new orthodoxy and attempted to preserve older conservative principles. Against the laissez-faire conservatives' hyperindividualism, these dissenting conservatives stressed an organic view of the social order and the importance of mediating institutions such as family and church. To the others' secularism, they offered a social theory suffused with evangelical Protestantism. This analysis highlights where these dissidents differed from their fellow conservatives and seeks also to elucidate their alternative conservative vision of the American republic. Such a study serves to clarify just how profound an ideological shift occurred among conservatives during the Gilded Age and illuminates some of the persistent tensions within American conservatism still evident today.
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DeFond, Mark L., Chee Yeow Lim, and Yoonseok Zang. "Client Conservatism and Auditor-Client Contracting." Accounting Review 91, no. 1 (May 1, 2015): 69–98. http://dx.doi.org/10.2308/accr-51150.
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ABSTRACT We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing client conservatism as an important determinant of engagement risk that, in turn, affects auditor-client contracting decisions. Our findings should be of interest to auditors who actively manage client risk and to standard-setters who recently dropped conservatism as a desired attribute of financial reporting quality. Data Availability: All data are publicly available from sources indicated in the text.
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Spirin, Egor. "The Transformation of American Conservatism. Overcoming the «Fusionist Consensus»." Russia and America in the 21st Century, Спецвыпуск (2021): 0. http://dx.doi.org/10.18254/s207054760018196-2.
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Socio-economic consequences of neoliberal politics unleashed the necessity of the realignment of the conservative movement in the U.S. American conservatism has long been dominated by a fusionist consensus, that does not provide the response to the modern challenges. New conservatism seeks to redefine the essence of conservatism by breaking up with market fundamentalism considering the State to be a legitimate tool to achieve politico-economic goals; moving away from ideologies.
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Leite, Rodrigo de Oliveira, and Ricardo Lopes Cardoso. "The Theory of Cognitive-Conditional Conservatism in Accounting." Mathematics 8, no. 9 (September 10, 2020): 1552. http://dx.doi.org/10.3390/math8091552.
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Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative. Accounting literature has studied conservatism for many years, and demonstrated that there are two roots of conservatism, one unconditional and another conditional to news available at decision-making. However, there is no bridge linking both. Using an analytical model, we show that the conservatism level of an accountant is lower for impulsive individuals because of their reduced focus on future consequences of their decisions, which is coupled with an increased focus on present consequences. Hence, we put forward a theory of “cognitive-conditional conservatism”, that is, a third root of conservatism. Additionally, we also prove the asymmetry property of this behavior.
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Ettredge, Michael L., Ying (Julie) Huang, and Weining Zhang. "Conservative Reporting and Securities Class Action Lawsuits." Accounting Horizons 30, no. 1 (October 1, 2015): 93–118. http://dx.doi.org/10.2308/acch-51308.
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SYNOPSIS Positive accounting theory predicts that conservative financial reporting averts GAAP-based litigation. However, very little empirical evidence addresses whether and how accounting conservatism provides these benefits. Using a sample of lawsuits against public companies for alleged violations of U.S. GAAP, we examine the association of accounting conservatism with subsequent initiation of lawsuits and with four litigation outcomes: market reactions to lawsuits, duration of lawsuits, dismissals of lawsuits, and penalties approved by courts. We find that firms with greater degrees of conditional conservatism experience more favorable consequences on all five dimensions of litigation occurrence and outcomes. Several measures of unconditional conservatism are not associated with the litigation variables. Our study provides new empirical evidence supporting Watts's (2003a) litigation explanation for accounting conservatism. JEL Classifications: M41.
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Donovan, John, Richard M. Frankel, and Xiumin Martin. "Accounting Conservatism and Creditor Recovery Rate." Accounting Review 90, no. 6 (January 1, 2015): 2267–303. http://dx.doi.org/10.2308/accr-51045.
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ABSTRACT We examine the relation between accounting conservatism and creditor recovery rates for firms in default. We also test the link between conservatism and the length of bankruptcy resolutions. We find that creditors of firms with more conservative accounting before default have significantly higher recovery rates, and that this positive relation is more pronounced for default firms that violated covenants before the default. We also find that conservative firms have higher asset productivity, shorter bankruptcy resolution, and a significantly higher probability of emerging from bankruptcy. These results suggest that accounting conservatism preserves firm value, leading to higher creditor recovery upon borrower default. JEL Classifications: M4; G32; G33; G34.
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Mo, Kyoungwon. "Dynamic Relationship Between Voluntary Disclosure And Conservatism." Journal of Applied Business Research (JABR) 31, no. 4 (July 10, 2015): 1377. http://dx.doi.org/10.19030/jabr.v31i4.9324.
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<p>Despite the several studies on the relationship between voluntary disclosure and conservatism, empirical findings are not conclusive. In this paper, I argue that the relation is not static but dynamic. I investigate the dynamic relation between voluntary disclosures and conservatism by examining their relation around debt financing. Debt financing can be a good natural experimental setting to examine the relation between voluntary disclosures and conservatism because both of them play an important role in reducing information asymmetry during debt financing. Particularly, I hypothesize that less conservative firms are more likely to increase voluntary disclosures around debt financing than at other times. Consistent with my hypothesis, empirical results show that less conservative firms are more likely to increase voluntary disclosures around debt financing than at other times. Overall, these results support the dynamic relationship between voluntary disclosures and conservatism.</p>
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Aryani, Ni Ketut Dewi, and Ni Ketut Muliati. "PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014 - 2018." Hita Akuntansi dan Keuangan 1, no. 2 (October 21, 2020): 572–601. http://dx.doi.org/10.32795/hak.v1i2.1000.
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Accounting conservatism is a basic characteristic of accounting in which the recognition of earnings applies the principles of prudence and vigilance due to the uncertainty of the economic environment. In this study, it is tested how the effect of financial distress, accounting asymmetry, company size and leverage in the application of the accounting conservatism method in the presentation of financial statements. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-2018. The sample was determined using purposive sampling method, with a total sample of 51 companies. This research uses classical assumption test and multiple linear regression to test the research hypothesis. The result of financial distress variable regression test is -0.040 with the value of Sig. 0.001 indicates that financial distress has a negative effect on accounting conservatism, so that a non-conservative accounting method will be applied in presenting the financial statements of companies experiencing high levels of financial distress. The regression value of information asymmetry is 0.418 with a Sig. 0.042 indicates that information asymmetry has a positive effect on accounting conservatism. This indicates that the increasing information asymmetry that occurs will result in a conservative presentation of financial statements. While the results of the regression test of company size with a regression coefficient of 0.091 and a value of Sig. 000 indicate that company size has a positive effect on accounting conservatism, which results in the larger the company size, the more likely it is to use conservative methods. The leverage regression coefficient is - 0.578 with the Sig. 0.000 indicates that leverage has a negative effect on accounting conservatism, which causes the company to choose a non-conservative accounting method in presenting financial statements if the company experiences a high level of leverage.
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Hmani, Sihem. "Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market." Accounting and Finance Research 8, no. 2 (May 24, 2019): 245. http://dx.doi.org/10.5430/afr.v8n2p245.
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Applied to the French context, this study examines the unequal impact of conditional conservatism on accrual components. The study’s sample is an unbalanced panel of 331 French companies listed on Euronext Paris during the period time going from 2000 till 2015. First, this work aims at attributing empirical evidence to conditional conservatism using Basu (1997) and Khan and Watts (2009) models to detect this accounting practice. Then, it analyses differential implications of conditional conservatism on accrual components.Actually, French companies are known to be conservative firms as they implement conditional conservatism through an accrual component of earning, two accruals drivers (Revenue and receivables) and the non-discretionary accrual. According to Richardson, Sloan, Soliman & Tuna (2005), the working capital component is the preferred tool, among accrual components, for the transmission of conditional conservatism.
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Zulfadli, Zulfadli. "Leonard C. Sebastian, Syaq Hasyim and Alexander R. Arifianto (eds.) (2021). Rising Islamic Conservatism in Indonesia Islamic Groups and Identity Politics. London & New York: Routledge. 230 Pages. ISBN: 978-1-003-01092-0." Journal of Al-Tamaddun 18, no. 1 (June 19, 2023): 291–95. http://dx.doi.org/10.22452/jat.vol18no1.22.
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The rise of Islamic conservatism in post-New Order Indonesia is related to strengthening religious attitudes and understandings in religion. However, it has several socio-economic, political, theological implications and significant challenges to democracy and diversity in Indonesia. The presence of Islamic conservatism groups and the development of identity politics have resulted in the religious conservatism movement having a significant influence on society. This book is the latest study explaining Islamic conservatism, focusing on discussing Islamic groups and identity politics at the national, regional, and local levels. Conservative groups use religion as a vehicle in expressing their identity and respond to social, political, and economic issues as part of their political aspirations. The activities of Islamic conservatism groups have changed the face of Indonesian Islam from an inclusive-moderate pattern to an exclusive-literal orientation.
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Kimouche, Bilal. "Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom." Journal of Social and Economic Statistics 10, no. 1-2 (December 1, 2021): 56–75. http://dx.doi.org/10.2478/jses-2021-0005.
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Abstract Accounting conservatism is necessary for more reliability and verifiability in financial reports. Studies have reported mixed results concerning the comparative level of conservatism across countries, especially the celebrated comparison between the common law and code law countries. Therefore, this study is an attempt to reinvestigate accounting conservatism in French and UK companies, using 110 French companies and 105 UK companies during the period 2011-2019. Accounting conservatism was measured depending on the asymmetric accruals-to-cash flows because it does not rely on market information and its fluctuations. The results document a greater level of conservatism in UK companies compared to French companies, which confirms the findings of several previous studies concluding that companies in common law countries are more conservative than those from code law countries. The results of this study have many implications for different parties affecting the financial information environment, especially auditors who must continuously monitor conservatism practices in financial reports to maintain an adequate level.
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Trisnayanti, Ida Ayu Ivon, Dewa Gede Wirama, Ni Made Dwi Ratnadi, and Gayatri Gayatri. "influence of the board commissioners’s characteristics on conservatism with gender as a moderating variable." International research journal of management, IT and social sciences 9, no. 1 (January 13, 2022): 193–202. http://dx.doi.org/10.21744/irjmis.v9n1.2040.
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Accounting conservatism can limit the opportunistic behaviour of managers who act to maximize their interests. One of the good corporate governance mechanisms, which is the characteristics of the board of commissioners, can strengthen the implementation of conservatism in the company. In this study, researchers wanted to examine the effect of independent commissioners and audit committees on conservatism with gender as a moderating variable. The research population is publicly listed companies on the Indonesia Stock Exchange during 2015-2019. The sampling technique used is purposive sampling. Research testing uses moderated regression that has model feasibility is tested with the classical assumption test. The results showed that conservatism increased with the presence of an audit committee. The audit committee can provide specific suggestions to be more conservative in making decisions. However, the results showed that conservatism was not affected by the proportion of independent commissioners. The results also show that the presence of women strengthens the relationship of the audit committee to conservatism.