Results 161 to 170 of about 69,925 (308)

PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Journal of Accounting and Investment, 2016
This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the ...
Hesty Setyaningsih
doaj  

Tri‐Layer Solid‐State Nanopore Arrays with Crosstalk Suppression for High‐Throughput, Femtomolar‐Level Biosensing

Advanced Science, EarlyView.
The critical pore spacing—approximately twenty times the pore radius—required to minimize electric field coupling is determined via finite element analysis. A multi‐layered Al2O3/Au/Si3N4 nanopore structure fabricated by helium ion beam lithography is proposed, enabling quantitative analysis of the target analyte while mitigating inter‐pore crosstalk ...
Silu Feng, Qinglong Luo, Siqi Ai, Suiwei Shen, Chengyong Wang, Zhishan Yuan   +5 more
wiley   +1 more source

Decoding Short‐Range Order in Amorphous Two‐Dimensional Nanosheets for Efficient and Durable Ampere‐Level Seawater Electrolysis: A Case Study of Amorphous Ni(OH)2

Advanced Energy Materials, EarlyView.
This work uncovers the atomic‐scale origins of exceptional HER performance in amorphous Ni(OH)2 nanosheets by combining atom probe tomography, DFT simulations, and operando spectroscopy. We identify distinct short‐range‐order motifs that accelerate water dissociation, proton transport, and hydrogen adsorption. Embedding Pt single atoms further enhances
Xin Geng, Xiaolong Lu, Zhi Mei, Zhenyu Wang, Baptiste Gault   +4 more
wiley   +1 more source

Relationship Between Knowledge and Compliance With Safety Measures: Evidence From COVID‐19

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Compliance with health safety protocols is important for protecting public health, particularly in agricultural sectors where disease outbreaks can disrupt production and market access. Despite its economic significance, we know little about what drives protocol compliance.
Nilufer Cetik, Carola Grebitus, Lauren Chenarides   +2 more
wiley   +1 more source

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy, Marco Costanigro, Joshua Berning, Jude Bayham   +3 more
wiley   +1 more source

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +3 more
wiley   +1 more source

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
core  

Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte, Matthew H. Langholtz, Chad M. Hellwinckel   +2 more
wiley   +1 more source

Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China. [PDF]

PLoS One
Wang X, Sun Y, Li Y, Zhang C.
europepmc   +1 more source

Probabilistic Modeling for Prediction Errors to Enhance Balancing Market Participation of Photovoltaic Systems: Error Threshold Estimation, Multisite Aggregation, and Overloading Effects

Advanced Energy and Sustainability Research, EarlyView.
This study proposes a method to increase the value of solar power in balancing markets by managing prediction errors. The approach models prediction uncertainties and quantifies reserve requirements based on a probabilistic model. This enables the more reliable participation of photovoltaic plants in balancing markets across multiple sites, especially ...
Jindan Cui, Xue Fang, Takashi Oozeki, Yuzuru Ueda   +3 more
wiley   +1 more source