DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM
Russian Journal of Agricultural and Socio-Economic Sciences, 2020 This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I. +2 more
doaj +1 more source
The Impact of the "Belt and Road" Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background. [PDF]
J Environ Public Health, 2022 Liu T, Gao K, Anwar S.
europepmc +1 more source
Advanced Functional Materials, EarlyView.Gold bipyramids can act as efficient plasmonic nanoheaters, but they often reshape during laser heating. This study shows that oxygen nanobubbles drive oxidative etching and that surface ligands control stability. CTAB‐ and citrate‐coated particles blunt and lose optical performance, whereas polystyrene sulfonate preserves shape and heating by ...
Irene López‐Sicilia +7 more
wiley +1 more source
PENGARUH DISCRETIONARY ACCRUALS DAN KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (Suatu Studi Pada Perusahaan Pertambangan yang Listing di Bursa Efek Indonesia Periode 2010-2014) [PDF]
, 2016 The purpose of this research is to empirically examine the effect of discretionary accruals and accounting conservatism toward to firm value moderated by Good Corporate Governance in the mining company listed in the Indonesia Stock Exchange in 2010-2014.
Priesty Rachma Azizia, 124020053
core
Advanced Functional Materials, EarlyView.We report phosphine‐oxide interlayers for wide‐bandgap perovskite solar cells, in which tuned P = O Lewis basicity enables selective passivation of buried NiOx/perovskite interfaces and introduces interfacial dipoles that strengthen the built‐in field.
JeeHee Hong +6 more
wiley +1 more source
Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. [PDF]
Front Psychol, 2021 Wu F, Kuang X.
europepmc +1 more source
Pengaruh Tingkat Kesulitan Keuangan Perusahaan, Risiko Litigasi, Struktur Kepemilikan Manajerial dan Debt Convenant terhadap Konservatisme Akuntansi ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI ) [PDF]
, 2014 This research was aimed to examine empirically: (1) the influence of a companys financial distress to accounting conservatism, (2) the influence of litigation risks to accounting conservatism, (3) the influence of managerial ownership structure to ...
Hasan, M. A. (Mudrika) +1 more
core
Advanced Functional Materials, EarlyView.Conjugated polymer–nanocrystal composites are investigated to develop fast, high‐yield green scintillators. The polymer F8BT enables efficient, ultrafast emission, while blends with non‐emitting HfO2 nanocrystals and luminescent CdZnS/ZnS quantum dots reveal distinct sensitization mechanisms.
Chenger Wang +13 more
wiley +1 more source
Valuation Errors Caused by Conservative Accounting in Residual Income and Abnormal Earnings Growth Valuation Models [PDF]
The impact of conservative accounting in residual income valuation (RIV) and abnormal earnings growth (AEG) valuation modeling is investigated in this paper.
Juettner-Nauroth, Beate, Skogsvik, Kenth
core
Conservative accounting and linear information valuation models [PDF]
, 2004 Prior research using the residual income valuation model and linear information models has generally found that estimates of firm value are negatively biased.
Choi, Y S, O'Hanlon, J F, Pope, P F
core