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
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MOFs and COFs in Electronics: Bridging the Gap between Intrinsic Properties and Measured Performance
Advanced Functional Materials, EarlyView.Metal‐organic frameworks (MOFs) and covalent organic frameworks (COFs) hold promise for advanced electronics. However, discrepancies in reported electrical conductivities highlight the importance of measurement methodologies. This review explores intrinsic charge transport mechanisms and extrinsic factors influencing performance, and critically ...
Jonas F. Pöhls, R. Thomas Weitz
wiley +1 more source
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
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Accounting conservatism and corporate governance [PDF]
, 2009 We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics.
García Lara, Juan Manuel +2 more
core +2 more sources
Contact Lens with Moiré Patterns for High‐Precision Eye Tracking
Advanced Functional Materials, EarlyView.This work presents a passive contact lens for high‐precision eye tracking, integrating a microscopic moiré grating label. The parallax‐induced shift of macroscopic moiré patterns enables angle measurement with 0.28° precision using a standard camera under ambient light.
Ilia M. Fradkin +11 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
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel +2 more
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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
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Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams
Advanced Functional Materials, EarlyView.Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan +3 more
wiley +1 more source
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KONSERVATISME AKUNTANSI DENGAN KEPEMILIKAN NEGARA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Seluruh Sektor Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]
, 2017 This study aims to determine: (1) The effect of CSR on accounting conservatism, and (2) The effect of CSR on accounting conservatism with state ownership as a moderating variable. Financial reporting is an important part of a company.
IMANURWATI, Imanurwati, LAKSITO, Herry
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