436) suggests a positive correlation between accrual earnings management and conditional
conservatism with additional variants.
In their introduction, Farney and Rayside argue that
conservatism is best understood as encompassing four major ideological currents: neoliberalism, moral and social traditionalism, populism, and nationalism.
Would that politician be simply advocating economic
conservatism where market forces reign supreme and a survival-of-the-fittest attitude prevails?
We find that after controlling for previously documented legal and financial institutional variables, both conditional and unconditional accounting
conservatism are greater in countries with more conservative societal and accounting values.
The study outlines the overview of accounting
conservatism and the hypothesis development in Section 2.
In 2013, Republicans' economic
conservatism softened a bit, while Democrats' economic liberalism grew further.
In Brazil, the change related to
conservatism pronounced by the CPC may have influence on the companies' practices and, consequently, possible effects on asset and liability items, mainly in equity from the impact on profits.
In this context, this article aims to verify whether the advent of tax neutrality influences unconditional
conservatism in publicly-traded companies in Brazil.
The well-funded and well-organized half-century project of creating a distinctively American form of
conservatism, especially through the training of college-educated elites, had been rejected by an uprising of the voters lacking a college education but whose support had been complacently presupposed by the conservative brain trust.
Still, there are areas of American
conservatism in which this propaganda has taken root.
Whereas these works are primarily descriptive about Kirk, McDonald's and Russello's books are prescriptive, with the former seeing Kirk's
conservatism as a correction to the ideological deformities that contemporary American
conservatism suffers and the latter invoking Kirk's "moral imagination" as a way to challenge and overcome the problems of modernity in this postmodern age.
Right-Wing Critics of American
Conservatism, by George Hawley, Lawrence, Kansas: University of Kansas Press, 2016, 366 pages, hardcover.
