Results 41 to 50 of about 70,100 (310)
Financial Report Readability and Accounting Conservatism
Journal of Risk and Financial Management, 2022 Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the FOG index to measure financial report readability.
openaire +2 more sources
Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review
Riset Akuntansi dan Keuangan IndonesiaThis paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future ...
Sri Wahjuni Latifah Latifah +1 more
doaj +1 more source
The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [PDF]
پژوهشهای تجربی حسابداری, 2018 This study with the aim to determine factors influencing the investment opportunities, investigates the effects of financial leverage on the relation between accounting conservatism and investment opportunities in firms listed in Tehran Stock Exchange ...
Hamidreza Jafaridehkordi
doaj +1 more source
Accounting Analysis Journal, 2020 This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable.
Annisa Lufi Ningtiyas, S Subowo
doaj +1 more source
Clinical Course and Impact of Breaks in Therapy for Children With Relapsed/Refractory Solid Tumors
Pediatric Blood &Cancer, EarlyView.ABSTRACT Introduction Pediatric relapsed or refractory (R/R) solid tumors carry a dismal prognosis, and postrelapse patient experiences are not well described. We present postrelapse outcomes, including number of R/R events and subsequent therapy regimens.
Matthew T. McEvoy +5 more
wiley +1 more source
IJEBD (International Journal of Entrepreneurship and Business Development), 2023 Purpose: This study aims to examine the role of good corporate governance in accounting conservatism. Methodology: This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period, with a total ...
Nurul Aini +2 more
doaj +1 more source
The effect of analyst coverage on accounting conservatism [PDF]
, 2011 Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting conservatism. Design/methodology/approach – Sample firms were selected from the Compustat and I/B/E/S databases for years 1989-2006.
Liu, Guoping, Sun, Jerry
core +2 more sources
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
FEBS Letters, EarlyView.Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe +3 more
wiley +1 more source
Business strategy and earnings quality [PDF]
, 2013 : Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe +2 more
core +1 more source
FEBS Letters, EarlyView.We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee +3 more
wiley +1 more source