نتایج جستجو برای: systematic revie
تعداد نتایج: 289309 فیلتر نتایج به سال:
this paper examines the effect of systematic risk on accounting conservatism. the idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. they also face less demand for conservatism from investors and auditors. in this paper, for measuring systematic risk and accounting conservatism, we used beta fr...
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Background Determining the sample size is a vital aspect of randomised control trial design; typically a (target) difference is specified. This provides reassurance that the study will be informative; i.e. should such a difference exist, it is likely to be detected with the required statistical precision. From both a scientific and ethical standpoint, selecting an appropriate target difference ...
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