Results 51 to 60 of about 417,023 (195)

The Mind From Within: Visceral Roots of Human Cognition

open access: yesAdvanced Science, EarlyView.
The physiological activity of visceral organs, such as the heart, the lungs, and the gut, is surprisingly linked to many sophisticated mental operations, such as remembering the past, being aware of ourselves, making choices, and forging social bonds.
Alessandro Monti   +1 more
wiley   +1 more source

Ability of Accruals Prediction Models on the Basis of Jones Model in Prediction of Abnormal Accruals and [PDF]

open access: yesمجله دانش حسابداری, 2013
To estimate abnormal accruals, prior researches employed a wide variety of models and estimation procedures. We evaluate the performance of three representative models, modified Jones model (MJ), MJ with operating cash flows (MJOCF), and MJ with return ...
doaj   +1 more source

Reviewing the Effectiveness of Earnings Quality Indices on the Power of Financial Distress Prediction Models [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
This study aims at comparing the earnings quality indices in both distressed and healthy firms and determining their effectiveness on the financial distress and the power of predicting models.
Sasan Mehrani   +2 more
doaj   +1 more source

Maternal Exercise Rescues Embryonic Osteogenesis Impaired due to POLG Mutation Through a Potential Apelin‐ATF4 Axis

open access: yesAdvanced Science, EarlyView.
Maternal exercise (ME) increases apelin abundance across maternal and fetal tissues and is associated with improved fetal osteogenesis under POLG mutation‐induced mitochondrial dysfunction. Apelin‐APJ signaling is linked to enhanced mitochondrial function, Akt phosphorylation, and ATF4‐RUNX2 association, supporting coordinated fetal bone remodeling ...
Song Ah Chae   +5 more
wiley   +1 more source

Customer-Supplier Relationships and Abnormal Accruals [PDF]

open access: yes, 2020
We investigate the relationship between customer and supplier firms’ abnormal accruals to examine whether the supply chain is an important transmission channel of abnormal accruals.
Bao, May Xiaoyan   +2 more
core   +2 more sources

Accrual Anomaly in the Brazilian Capital Market [PDF]

open access: yesBAR: Brazilian Administration Review, 2012
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components ...
César Medeiros Cupertino   +2 more
doaj  

PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2014
The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence.
Nurul Aisyah Rachmawati, Dwi Martani
doaj   +1 more source

TNAP and PHOSPHO1 Function Synergistically to Afford Critical Control Over the Mineralization of the Postnatal Murine Skeleton

open access: yesAdvanced Science, EarlyView.
Biomineralization underpins skeletal development, yet its molecular control remains incompletely understood. Using a novel murine knockout model, this study reveals the essential and complementary roles of PHOSPHO1 and TNAP in postnatal skeletal development.
Lucie E. Bourne   +15 more
wiley   +1 more source

Reconfiguring Fresh Produce Supply Chains in Response to Drought Risk: Evidence From the U.S. Broccoli Market

open access: yesAgribusiness, EarlyView.
ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai   +2 more
wiley   +1 more source

ViTAMIn‐O: Democratizing Computer Vision‐Based Machine Learning for Stem Cell Research

open access: yesAdvanced Intelligent Systems, EarlyView.
This study introduces a fully open generalist computer vision model for predicting the differentiation outcomes of stem cell‐based model systems, together with its code‐free deployment platform, ColabViTAMIn‐O. It is benchmarked against various architectures, datasets, and training protocols.
Ferhat Hamurcu   +11 more
wiley   +1 more source

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