This study shows that copy number variations (CNVs) can be reliably detected in formalin‐fixed paraffin‐embedded (FFPE) solid cancer samples using ultra‐low‐pass whole‐genome sequencing, provided that key (pre)‐analytical parameters are optimized.
Hanne Goris +10 more
wiley +1 more source
The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [PDF]
In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial ...
Bahman Bani Mahd, Tahmineh Baghbani
doaj
Telaah Literatur Tentang Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi [PDF]
This paper examine several factor that impact to accounting conservatism practice. Conservatism is commonly defined as the differential verifiability required for recognition of profits versus losses.
Hati, L. A. (Lia)
core
Rethinking plastic waste: innovations in enzymatic breakdown of oil‐based polyesters and bioplastics
Plastic pollution remains a critical environmental challenge, and current mechanical and chemical recycling methods are insufficient to achieve a fully circular economy. This review highlights recent breakthroughs in the enzymatic depolymerization of both oil‐derived polyesters and bioplastics, including high‐throughput protein engineering, de novo ...
Elena Rosini +2 more
wiley +1 more source
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009).
Samuel Samuel, Agung Juliarto
doaj +1 more source
Analisis Penerapan Konservatisme Akuntansi di Indonesia dalam Perspektif Positive Accounting Theory [PDF]
This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis.
Hertina, N. R. (Nutfi) +1 more
core
Tracking Motor Progression and Device‐Aided Therapy Eligibility in Parkinson's Disease
ABSTRACT Objective To characterise the progression of motor symptoms and identify eligibility for device‐aided therapies in Parkinson's disease, using both the 5‐2‐1 criteria and a refined clinical definition, while examining differences across genetic subgroups.
David Ledingham +7 more
wiley +1 more source
PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) [PDF]
This study aims to examine empiracally: (1) relation between non-CEO family ownership and accounting conservatism, (2) relation between company size and accounting conservatism, (3) founder ownership influence in term of relation between non-CEO family ...
DARSONO , Darsono +1 more
core
Shared Genetic Effects and Antagonistic Pleiotropy Between Multiple Sclerosis and Common Cancers
ABSTRACT Objective Epidemiologic studies have reported inconsistent altered cancer risk in individuals with multiple sclerosis (MS). Factors such as immune dysregulation, comorbidities, and disease‐modifying therapies may contribute to this variability.
Asli Buyukkurt +5 more
wiley +1 more source
Accounting conservatism in Europe [PDF]
This study investigates how the degree of accounting conservatism in the financial statements of European companies evolves over time during period 1996-2005.
Brouwer, R. (Remco)
core

