It is widely held that negative emotions such as threat, anxiety, and disgust represent the core psychological factors that enhance conservative political beliefs. We put forward an alternative hypothesis: that conservatism is fundamentally motivated by arousal, and that, in this context, the effect of negative emotion is due to engaging intensely arousing states. Here we show that study partic...

We reflect on the convergence and termination of optimization algorithms based on convex and separable approximations using two recently proposed strategies, namely a trust region with filtered acceptance of the iterates, and conservatism. We then propose a new strategy for convergence and termination, denoted f iltered conservatism, in which the acceptance or rejection of an iterate is determi...

the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

Abstract
 This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this are manufacturing companies listed Indonesia Stock Exchange during 2015-2019 period. sampling technique used purposive sampling. total data was 494 analytical research is multiple regression analysis. analysis test carried o...