Results 111 to 120 of about 69,925 (308)

Long-run Accounting Conservatism and subsequent equity returns

Journal of Economic and Financial Sciences, 2016
This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications.
Wessel M. Badenhorst
doaj   +1 more source

THE ROLE OF EARNINGS QUALITY TO MODERATE THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND INFORMATION ASYMMETRY [PDF]

, 2018
The objective of this research is to determine the influence of accounting conservatism and the earnings quality in moderating the influence of accounting conservatism on information asymmetry in property and real estate company listed in Indonesia ...
Amelia Putri Ramadhani
core  

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

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 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

Perspective: OLED Displays Singing with the Blues

Advanced Materials, EarlyView.
While blue pixels consume approximately 50% of the energy of OLED display front planes, in the 25 years since their invention, 100% internal efficiency triplet‐controlled phosphorescent OLEDs have not met the stability standards necessary for their adoption.
Stephen R. Forrest, Claire Arneson, Haonan Zhao   +2 more
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) [PDF]

, 2012
The purpose for this research is to examine empirically the effect of several factors to application of conservatism on accounting on the firms. These factors are managerial ownership structure, institutional ownership structure public ownership ...
DEVIYANTI, Dyahayu Artika, RAHARDJO, Shiddiq Nur   +1 more
core  

Efficient Non‐Invasive Rejuvenation of Spent Lithium Iron Phosphate Batteries Through Controlled Overdischarge

Advanced Materials, EarlyView.
This strategy rejuvenates spent lithium iron phosphate battery by non‐invasively targeting Li+ trapped within the solid‐electrolyte interphase (SEI). This method mitigates copper dissolution and reduces Li/Fe antisite defects, achieving 9.56% capacity recovery and 214 cycles lifespan extension. The process requires only 3 MJ kg−1 of energy and emitting
Jinu Song, Yujie Chen, Nianji Zhang, Cancan Peng, Huan Li, Chao Ye, Shi‐Zhang Qiao   +6 more
wiley   +1 more source

PENGARUH PENERAPAN KONSERVATISME AKUNTANSI DAN STRATEGI DIVERSIFIKASI GLOBAL TERHADAP TINGKAT FINANCIAL LEVERAGE DALAM SRUKTUR MODAL PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2014) [PDF]

, 2016
The objective of this research is to investigate the effect of accounting conservatism and global diversification to financial leverage. This research using sampel of manufacturing firm that already listed in Bursa Efek Indonesia, from the year 2008 to ...
FUAD, Fuad, HERSETO, H
core  

Collision‐Resilient Winged Drones Enabled by Tensegrity Structures

Advanced Robotics Research, EarlyView.
Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui, Raphael Zufferey, William Stewart, Mohammad Askari, Simon Jeger, Dario Floreano   +5 more
wiley   +1 more source