Results 111 to 120 of about 70,100 (310)

Block ownership and accounting conservatism

Corporate Ownership and Control, 2013
This study examines the effect of outside blockholders’ ownership on conditional accounting conservatism. I find that conditional conservatism is positively associated with the ownership of outside blockholders, suggesting that conditional conservatism is a useful governance tool for outside blockholders to fulfill their monitoring role.
openaire   +1 more source

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, Emiliano Ventura‐Macías, Mariano D. Jiménez‐Sánchez, Nicoleta Nicoara, Pierre Mallet, Jean‐Yves Veuillen, Vincent T. Renard, Antonio J. Martínez‐Galera, Pablo Pou, Julio Gómez‐Herrero, Rubén Pérez, Iván Brihuega   +11 more
wiley   +1 more source

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
core  

Accounting Conservatism in Indonesia [PDF]

Proceedings of the Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia, 2020
Rini Indriani, Fachruzzaman Fachruzzaman
openaire   +1 more source

Thermomechanics of Picoliter Liquids Encapsulated in Metal Microarchitectures

Advanced Materials, EarlyView.
Picoliter‐scale water is encapsulated inside hollow copper microcylinders through a single‐step localized electrodeposition process. Mechanical testing at room and cryogenic temperatures reveals that incompressible liquid and load‐bearing microscale ice enhance the strength and deformation behavior of the composite structure.
Sung‐Gyu Kang, Kyeongjae Jeong, Bárbara Bellón, Lalith Kumar Bhaskar, Leonardo Shoji Aota, Jeongin Paeng, Dipali Sonawane, Kuan Ding, Se‐Ho Kim, Allison Goetz, Benjamin Apeleo Zubiri, Erdmann Spiecker, Ayman El‐Zoka, Baptiste Gault, Gerhard Dehm, Rajaprakash Ramachandramoorthy   +15 more
wiley   +1 more source

Metamaterial Antennas Enhance MRI of the Eye and Occipital Brain

Advanced Materials, EarlyView.
A radiofrequency antenna platform comprising planar and bend configurations is developed, incorporating structurally integrated epsilon‐negative metamaterial unit cells to enhance MRI. These antennas enable high‐resolution in vivo human MRI of the eye, orbit, and occipital brain. Comprehensive validation, including simulations, phantom experiments, SAR,
Nandita Saha, Bilguun Nurzed, Mostafa Berangi, Andre Kuehne, Helmar Waiczies, Igor Fabian Tellez Ceja, Xiang Hu, Thomas Gladytz, Lisa Krenz, Dave Huebler, Beate Endemann, Claudia Brockmann, Ebba Beller, Oliver Stachs, Thoralf Niendorf   +14 more
wiley   +1 more source

Accounting conservatism and corporate governance. [PDF]

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, García Osma, Beatriz, Penalva, Fernando   +2 more
core  

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
core  

An Energy Focusing Flexible and Lightweight Acoustic Metamaterial for Enhanced Ultrasound Power Transfer

Advanced Materials, EarlyView.
A flexible and lightweight acoustic metamaterial composed of air cavities encased in polydimethylsiloxane (PDMS) is introduced to enhance ultrasound power transfer. The metamaterial leverages the strong reflectivity of air cavity boundaries to concentrate incoming ultrasound, thereby improving the performance of piezoelectric energy harvesters ...
Hyung‐Suk Kwon, Ziqi Yu, Xiaopeng Li, Ercan M. Dede, Taehwa Lee   +4 more
wiley   +1 more source

PENGARUH STRUKTUR KEPEMILIKAN, DEBT COVENANT, GROWTH OPPORTUNITIES, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 - 2014 [PDF]

, 2016
The purpose of this study to empirically examine the ownership structure, debt covenants, growth opportunities, the audit committee and independent directors in influencing the level of application of accounting conservatism in companies listed on the
PRATAMA, Arrijal Ghigih, SUDARNO, Sudarno   +1 more
core