Results 131 to 140 of about 70,100 (310)

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Cogent Business & Management
The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global ...
Nguyen Thi Phuong Hong, Phan Thi Tra My
doaj   +1 more source

A Soft Robotic Device for Targeted Massage Therapy of Residual Limbs

Advanced Robotics Research, EarlyView.
Residual limb edema after amputation can hinder recovery and delay prosthetic fitting. This study presents a soft‐robotic wearable device that delivers sequential compression through pneumatic McKibben actuators. By replicating the principles of manual lymphatic drainage, the device generates controlled mechanotherapeutic pressure patterns, providing a
Maria Grazia Polizzotto, Alessio Capecchi, Maartje Van der Lingen, Emanuele Gruppioni, Arianna Menciassi, Linda Paternò   +5 more
wiley   +1 more source

Accounting Conservatism and Earnings Management in the Banking Industry [PDF]

, 2010
Executive summary Previous studies have examined the relation between accounting conservatism and earnings management. Those studies conclude that accounting conservatism reflected in earnings is explained mostly by the accrual component of earnings ...
Molenaar, J.A. (John)
core  

Highly Resolved Community Sewage Metagenomics Unveiling Landscape and Transmission Patterns of Antibiotic Resistome in Hong Kong Populations

Advanced Science, EarlyView.
A large‐scale, high‐resolution antimicrobial resistance (AMR) surveillance in Hong Kong community sewage combining short‐ and long‐read sequencing. The resistome profile is comprehensively characterized, and this upstream sampling strategy demonstrated superiority in reflecting the human gut resistome.
Jiahui Ding, Mengying Wang, Xiaoqing Xu, Dou Wang, Xi Chen, Shuxian Li, Xiawan Zheng, You Che, Yu Deng, Tommy T. Y. Lam, Liguan Li, Tong Zhang   +11 more
wiley   +1 more source

Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles [PDF]

, 2009
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial ...
Pham, Hang Minh
core   +1 more source

Managerial Overconfidence and Accounting Conservatism

مجله دانش حسابداری, 2014
Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external ...
Manijeh Ramsheh, Mahnaze Molanzari
openaire   +1 more source

Generalized Mechanism Model for Ecosystem Hysteresis

Advanced Science, EarlyView.
A simplified model examines ecosystem transitions into alternative states after disturbances by leveraging positive and negative feedbacks. It identifies critical tipping points and quantifies hysteresis. Tests conducted on lakes, grasslands, and pitcher‐plant leaves align closely with empirical data and enable the prediction of recovery trajectories ...
Yanbin Hao, Xin Wang, Jie Liu, Mingzi Wu, Jianqing Du, Kai Xue, Xiaoning Song, Xiaoyong Cui, Tong Zhao, Yanfen Wang   +9 more
wiley   +1 more source

Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi

Accounting Profession Journal (APAJI)
The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk.
Wahidah Nursafiyah, Zaky Machmuddah
doaj   +1 more source

The dominance of directors, audit committee effectiveness and accounting conservatism: Malaysian evidence / Mohd Shatari Abd Ghafar [PDF]

, 2012
This study uses the alignment effect hypothesis from agency theory and the entrenchment hypothesis to examine the firms’ financial reporting conservatism relative to the effectiveness of their audit committees and the dominance of directors. The study is
Abd Ghafar, Mohd Shatari
core  

A Biomarker‐Driven Ovary–Endometrium Organ‐on‐a‐Chip Mimicking 3D Multicellular Complexity and Menstrual Cyclicity for Predicting Reproductive Toxicity

Advanced Science, EarlyView.
We present a dual‐organ, biomarker‐integrated ovaryendometrium organ‐on‐a‐chip that recapitulates 3D tissue complexity, menstrual cycle dynamics, and hormonal crosstalk. This platform enables real‐time, cell‐typespecific fluorescent readouts of reproductive toxicity using ANGPTL4 and SERPINB2 as early‐response reporters.
Soo‐Rim Kim, Eun‐kyung Min, Choon‐Mi Lee, Chan Hum Park, Byung‐Chul Oh, YunJae Jung, In‐Sun Hong   +6 more
wiley   +1 more source