composition on overall measures of unconditional and conditional conservatism, as well as on a specific measure of conditional … conservatism, i.e., impairment loss. We use game theory to demonstrate that pairs of Big 4 auditors facing similar incentives are … likely to have lower auditor independence, leading to lower conservatism. Conversely, pairs of a Big 4 and a Small auditor …

implications on the revered principle of conservatism which is institutionally abolished. …

1673 to 1914 will show that although valuation at cost would seem to predominate in the first European regulations (ca …. 1673-1800), a special kind of fair value valuation was highly recommended by the legal community after 1800 and left its …

the EQ-5D with 5 levels for each dimension and to test a new valuation method called Scoring. …

prices, are presented. The fourth section examines the two main applications of term structure models: hedging and valuation …

This paper addresses investment procedures as a mediating instrument (Miller & O’Leary, 2007). We bring to light how …; Phillips & Hardy, 2002; Phillips, Lawrence & Hardy, 2004). Using a content analysis of an investment procedure conducted in … institutionalisation of investment ideals (e.g. competitiveness, value creation) into normative roles. We show that the texts of investment …