Results 141 to 150 of about 70,100 (310)

Balance sheet versus earnings conservatism in Europe. [PDF]

In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United ...
García Lara, Juan Manuel, Mora, Araceli
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ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KONSERVATISME AKUNTANSI [PDF]

, 2016
This study examines the association between audit committee characteristics and accounting conservatism. The analysis used audit committee characteristics such as audit committee size, audit committee independence, audit committee experienced, audit ...
ALIM, Haidar Tsany, SUDARNO, Sudarno
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Mesoscale Recovery of Microglial and Neuronal Dynamics After Craniotomy Across Wide Cortex in Transgenic Mice

Advanced Science, EarlyView.
This study employs longitudinal fluorescence imaging in transgenic mice to map post‐craniotomy cortical recovery. We identify distinct neuroimmune recovery phases: microglial structural inflammation peaks at ∼10 days, neuronal structural intensity peaks at ∼14 days and correlates with microglial activity, and functional network modularity is most ...
Guihua Xiao, Zhilei Wang, Pengchang Zheng, Jingyu Xie, Yangzhen Wang, Yun Chen, Zilin Wang, Ao Li, Minghuan Wang, Quanbo Ji, Can Gao, Di Yao, Lingbo Li, Jiangbei Cao   +13 more
wiley   +1 more source

Accounting conservatism in complex companies

Revista Contabilidade & Finanças
This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative ...
Alini da Silva, Alyne Serpa Ganz, Leonardo Bernardi Rohenkohl, Roberto C. Klann   +3 more
doaj   +1 more source

Analisis Faktor-faktor yang Berpengaruh terhadap Pemilihan Konservatisme Akuntansi [PDF]

, 2013
The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit.
Alfian, A. (Angga), Sabeni, A. (Arifin)
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Autophagy Activators Normalize Aberrant Tau Proteostasis and Rescue Synapses in Human Familial Alzheimer's Disease iPSC‐Derived Cortical Organoids

Advanced Science, EarlyView.
A new cerebrocortical organoid model using isogenic hiPSCs with familial Alzheimer's mutations recapitulates key AD features, including amyloid‐beta and phospho‐Tau aggregation, neuronal hyperexcitability, and synapse loss. Single‐cell RNA‐seq reveals aberrant pathways in excitatory and inhibitory neurons.
Sergio R. Labra, Jadon Compher, Akhil Prabhavalkar, Mireya Almaraz, Claudia Cedeño Kwong, Christine Baal, Maria Talantova, Nima Dolatabadi, Julian Piña‐Sanz, Yubo Wang, Leonard Yoon, Swagata Ghatak, Zi Gao, Yuting Zhang, Dorit Trudler, Lynee Massey, Wei Lin, Anthony Balistreri, Michael Bula, Nicholas J. Schork, Tony S. Mondala, Steven R. Head, Jeffery W. Kelly, Stuart A. Lipton   +23 more
wiley   +1 more source

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj   +1 more source

THE EFFECT OF ACCOUNTING CONSERVATISM IN THE RELATION BETWEEN CURRENT EARNINGS AND FUTURE CASH FLOWS ON INDONESIAN LISTED MANUFACTURING COMPANIES [PDF]

, 2013
This study aims to test the effect of accounting conservatism to current earnings in predict future cash flows. Accounting conservatism is measured by nonoperating accruals, this model is develop by Givoly and Hayn (2000). Samples in this study are
Primandari, Ni Made Mega
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Ultrasound Modulation of Visual Circuits in Mice Independent of Auditory Confound

Advanced Science, EarlyView.
In this study, Qiu et al. found that low‐intensity ultrasound can directly activate sparse ultrasound‐sensitive neurons (UNs) in the primary visual cortex (V1) of deafened mice. The proportion of these sparse UNs is pressure‐dependent. Furthermore, ultrasound modulates visual circuitry with distinct excitatory and inhibitory effects.
Jiaru He, Jiejun Zhu, Xinxin Wang, Zihao Chen, Jin Yang, Zhen Yuan, Hongzhi Xu, Lei Sun, Zhihai Qiu   +8 more
wiley   +1 more source

Pengaruh Konservatisma Akuntansi Terhadap Penilaian Ekuitas Perusahaan Dimoderasi Oleh Good Corporate Governance [PDF]

, 2012
This is to test empirically the impact of good corporate governance mechanisms of the composition of the Board of Directors and Audit Committee on the Assessment Conservatism Equity Accounting.
Ong, Dian Permatasari Wangsa
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