Conservatism in residual income models: theory and supporting evidence [PDF]
, 2015 PublishedArticle"This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting and Business Research on 29 May 2015, available online: http://wwww.tandfonline.com/10.1080/00014788.2015.1009869."In this paper, we develop a ...
Ashton, David, Wang, Pengguo
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Advanced Healthcare Materials, EarlyView.This study introduces an innovative approach to treating intervertebral disc degeneration using ultrasound‐triggered in situ hydrogel formation. Proof‐of‐concept experiments using optimized biomaterial and ultrasound parameters demonstrate partial restoration of biomechanical function and successful integration into degenerated disc tissue, offering a ...
Veerle A. Brans +11 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
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ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011 – 2014) [PDF]
, 2017 This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis.
HERTINA, Nutfi Rizki, ZULAIKHA, Zulaikha
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Bioprinting Organs—Science or Fiction?—A Review From Students to Students
Advanced Healthcare Materials, EarlyView.Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu +18 more
wiley +1 more source
PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
Jurnal Akuntansi Kontemporer, 2013 This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the ...
Lodovlcus Lasdi
doaj +1 more source
Advanced Healthcare Materials, EarlyView.This work introduces photo‐crosslinkable tyraminated poly(vinyl alcohol)‐gelatin (PVA‐GT) hydrogels as tunable injectable platforms for tissue engineering and growth factor delivery applications. This schematic illustrates the two developed hydrogel formulations and the experimental workflow used to evaluate their physico‐chemical properties in vitro ...
Alessia Longoni +15 more
wiley +1 more source
On the importance of clean accounting measures for the tests of stock market efficiency [PDF]
Tests of the semi-strong form of the efficient market hypothesis (EMH) typically use earnings and book value of equity as benchmarks of fundamental value.
Jiri Novak, Mattias Hamberg
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PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI 2010-2013 [PDF]
, 2015 The objectives of this research are to examine (1) the effect of quality audit, managerial ownership, and bord of commissioners on accounting conservatism, and (2) the effect of quality audit, managerial ownership, and bord of commissioners partially on ...
Muhammad Reva Fahrezi
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Resolving the Structural Duality of Graphene Grain Boundaries
Advanced Materials, EarlyView.Cantilever ncAFM resolves the atomic structure of grain boundaries in graphene, revealing coexisting stable and metastable types. Both contain pentagon/heptagon defects, but metastable GBs show irregular geometries. Modeling shows metastable GBs form under compression, exhibiting vertical corrugation, while stable GBs are flat.
Haojie Guo +11 more
wiley +1 more source