منابع مشابه
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...
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Recently, Michael Huemer has defended the Principle of Phenomenal Conservatism: If it seems to S that p, then, in the absence of defeaters, S thereby has at least some degree of justification for believing that p. This principle has potentially farreaching implications. Huemer uses it to argue against skepticism and to defend a version of ethical intuitionism. I employ a reductio to show that P...
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Abstract: This paper examines the extent to which professional forecasters exhibit conservatism in their announced inflation forecasts. Conservatism occurs as a result of a secondary objective captured in the forecaster’s loss function: they would like to avoid having large forecast errors, but also would like to avoid making large revisions to previously announced forecasts. As a result of for...
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ژورنال
عنوان ژورنال: Educativa
سال: 2017
ISSN: 1983-7771,1415-0492
DOI: 10.18224/educ.v20i1.5860