Sentence examples for in conditional conservatism from inspiring English sources
With a difference-in-differences design, I find that a decrease in short selling constraints causes a decrease in conditional conservatism.
However, if equity investors anticipate this, then they may demand an increase in conditional conservatism such that there is no net effect.
I use a natural experiment, Reg SHO, that relaxed short selling constraints on a random sample of U.S. stocks to study how capital market frictions affect conditional conservatism in financial reporting, defined as earnings reflecting bad news more quickly than good news.
Since reducing short selling constraints increases the sensitivity of stock prices to bad news, managers may decrease conditional conservatism to delay the recognition of bad news in earnings.
The Energy Department is supporting this project with more than $8 billion in conditional loan guarantees.
The fundamental idea in conservatism is belief in the market system.
There's tremendous value in such conservatism.
In Hulme conservatism and classicism were explicitly linked.
Buckley was by no means moderate in his conservatism.
"They are not interested in social conservatism.
Francis isn't alone in his conservatism.
