Are All Special Items Equally Special? The Predictive Role of Conservatism PDF Download

Author: Richard M. Frankel
Publisher:
ISBN:
Category :
Languages : en
Pages : 48

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Book Description
We predict the persistence of large negative special items based on expected accounting conservatism. Greater conservatism results in immediate recognition of anticipated future cash flow losses, leading to large negative special items that are highly associated with contemporaneous returns. If prompt loss recognition induces managers to terminate loss-producing projects earlier, then negative special items reported by more conservative firms should exhibit faster reversal. In contrast, if firms with lower expected conservatism enjoy greater flexibility in spreading the recognition of losses then they are apt to experience future losses associated with current special items, and consequently should exhibit lower reversal. We predict and find that negative special items of these firms are less closely tied to contemporaneous returns and are more persistent with respect to future net income. Additional analysis indicates that the variation in special-items persistence does not simply reflect variation in the persistence of all earnings components, nor is it restricted to firms that just meet or beat important earnings targets.

Author: Sabri Boubaker
Publisher: Springer Science & Business Media
ISBN: 3642449557
Category : Business & Economics
Languages : en
Pages : 625

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Book Description
This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.

Author: James Harris Bliss
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 880

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Book Description

Author: Anol Bhattacherjee
Publisher: CreateSpace
ISBN: 9781475146127
Category : Science
Languages : en
Pages : 156

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Book Description
This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.

Author: Andrew A. Guccione
Publisher: Elsevier Health Sciences
ISBN: 0323072410
Category : Medical
Languages : en
Pages : 734

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Book Description
Geriatric Physical Therapy offers a comprehensive presentation of geriatric physical therapy science and practice. Thoroughly revised and updated, editors Andrew Guccione, Rita Wong, and Dale Avers and their contributors provide current information on aging-related changes in function, the impact of these changes on patient examination and evaluation, and intervention approaches that maximize optimal aging. Chapters emphasize evidence-based content that clinicians can use throughout the patient management process. Six new chapters include: Exercise Prescription, Older Adults and Their Families, Impaired Joint Mobility, Impaired Motor Control, Home-based Service Delivery, and Hospice and End of Life. Clinically accurate and relevant while at the same time exploring theory and rationale for evidence-based practice, it’s perfect for students and practicing clinicians. It’s also an excellent study aid for the Geriatric Physical Therapy Specialization exam. Comprehensive coverage provides all the foundational knowledge needed for effective management of geriatric disorders. Content is written and reviewed by leading experts in the field to ensure information is authoritative, comprehensive, current, and clinically accurate. A highly readable writing style and consistent organization make it easy to understand difficult concepts. Tables and boxes organize and summarize important information and highlight key points for quick reference. A well-referenced and scientific approach provides the depth to understand processes and procedures. Theory mixed with real case examples show how concepts apply to practice and help you enhance clinical decision-making skills. Standard APTA terminology familiarizes you with terms used in practice. A new chapter, Exercise Prescription, highlights evidence-based exercise prescription and the role of physical activity and exercise on the aging process. A new chapter, Older Adults and Their Families, helps physical therapists understand the role spouses/partners and adult children can play in rehabilitation, from providing emotional support to assisting with exercise programs and other daily living activities. New chapters on Impaired Joint Mobility, Impaired Motor Control, Home-based Service Delivery, and Hospice and End of Life expand coverage of established and emerging topics in physical therapy. Incorporates two conceptual models: the Guide to Physical Therapist Practice, 2nd Edition, and the International Classification of Function, Disability, and Health (ICF) of the World Health Organization (WHO) with an emphasis on enabling function and enhancing participation rather than concentrating on dysfunction and disability A companion Evolve website includes all references linked to MEDLINE as well as helpful links to other relevant websites.

Author: Morton Ann Gernsbacher
Publisher: Routledge
ISBN: 131770844X
Category : Psychology
Languages : en
Pages : 1305

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Book Description
This volume features the complete text of the material presented at the Twentieth Annual Conference of the Cognitive Science Society. As in previous years, the symposium included an interesting mixture of papers on many topics from researchers with diverse backgrounds and different goals, presenting a multifaceted view of cognitive science. This volume contains papers, posters, and summaries of symposia presented at the leading conference that brings cognitive scientists together to discuss issues of theoretical and applied concern. Submitted presentations are represented in these proceedings as "long papers" (those presented as spoken presentations and "full posters" at the conference) and "short papers" (those presented as "abstract posters" by members of the Cognitive Science Society).

Author: James L. Peacock
Publisher: Berghahn Books
ISBN: 1845453115
Category : Psychology
Languages : en
Pages : 256

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Book Description
Case studies and theoretical essays introduce the basic principles necessary to identify and explain the symbols and practices each unique human group holds sacred or inalienable. The authors apply the methods of political science, social psychology, anthropology, journalism, and educational research. They build on the insights of Gordon Allport, Charles Taylor, and Max Weber to describe and analyze the patterns of behavior that social groups worldwide use to maintain their identities.

Author: Robert W. Lurz
Publisher: Cambridge University Press
ISBN: 1139481029
Category : Philosophy
Languages : en
Pages : 321

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Book Description
This volume is a collection of fourteen essays by leading philosophers on issues concerning the nature, existence, and our knowledge of animal minds. The nature of animal minds has been a topic of interest to philosophers since the origins of philosophy, and recent years have seen significant philosophical engagement with the subject. However, there is no volume that represents the current state of play in this important and growing field. The purpose of this volume is to highlight the state of the debate. The issues which are covered include whether and to what degree animals think in a language or in iconic structures, possess concepts, are conscious, self-aware, metacognize, attribute states of mind to others, and have emotions, as well as issues pertaining to our knowledge of and the scientific standards for attributing mental states to animals.

Author: Michael Davis
Publisher: Routledge
ISBN: 1351940155
Category : Philosophy
Languages : en
Pages : 810

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Book Description
This volume is a collection of articles published since engineering ethics developed a distinct scholarly field in the late 1970s that will help define the field of engineering ethics. Among the perennial questions addressed are: What is engineering (and what is engineering ethics)? What professional responsibilities do engineers have and why? What professional autonomy can engineers have in large organizations? What is the relationship between ethics and codes of ethics and how should engineering ethics be taught?

Author: B.John Garrick
Publisher: Springer Science & Business Media
ISBN: 1489923705
Category : Medical
Languages : en
Pages : 696

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Book Description
The 1989 Annual Meeting of the Society for Risk Analysis dramatically demonstrated one of the most important reasons for having the Society - to bring together people with highly diverse backgrounds and disciplines to assess the common problems of societal and individual risks. The physical scientists emphasized the analytical tools for assessing environmental effects and for modeling risks from engineered systems and other human activities. The health scientists presented numerous methods of analyzing health effects, including the subject of dose-response relationships, especially at low exposure levels - never an easy analysis. The social and political scientists concentrated on issues of risk perception, communication, acceptability, and human touch. Others discussed such issues as cost-benefit analysis and the risk-based approach to decision analysis. Use of risk assessment methods for risk management continued to be a matter of strong opinion and debate. The impacts of state and federal regulations, existing and planned, were assessed in sessions and in luncheon speeches. These impacts show that risk analysis practitioners will have an increasingly important role in the future. They will be challenged to provide clear, easily understood evaluations of risk that are responsive to society's concern for risk, as evidenced in laws and regulations. Of course, the various risk analysis specialties overlapped in domains of interest.