A Measure of Conservatism

Vulnerability Measure of a Network - a Survey

In this paper we discuss about tenacity and its properties in stability calculation. We indicate relationships between tenacity and connectivity, tenacity and binding number, tenacity and toughness. We also give good lower and upper bounds for tenacity. Since we are primarily interested in the case where disruption of the graph is caused by the removal of a vertex or vertices (and the resulting...

Balance sheet conservatism and audit reporting conservatism

1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

The Vuolteenaho (2002) return decomposition is linear because it assumes that the market’s return expectations are obtained solely from accounting information. By restricting accounting recognition rules to specific (and primarily) negative future cash flow shocks, conservative accounting drives a wedge between the market’s return expectations that are based upon all positive and negative cash ...

Revision of a fuzzy distance measure

A Survey on Stability Measure of Networks

In this paper we discuss about tenacity and its properties in stability calculation. We indicate relationships between tenacity and connectivity, tenacity and binding number, tenacity and toughness. We also give good lower and upper bounds for tenacity.