The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks [PDF]
The mandatory adoption of IFRS beginning from January 1st 2005 by European Union listed firms has attracted contradictory but limited results from emerging economies, particularly, banking sector on the potency of its adoption in reducing earnings ...
Ugbede, Onalo
core
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
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
Analisis Komparasi Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Adopsi IFRS di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2014) [PDF]
This study aimed to test whether there is an increase in the value relevance of accounting information after the adoption of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings per share, book value of ...
DEWANTORO, Fajar, YUYETTA, Etna Nur Afri
core
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
Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]
The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core
Diversity and complexity in neural organoids
Neural organoid research aims to expand genetic diversity on one side and increase tissue complexity on the other. Chimeroids integrate multiple donor genomes within single organoids. Self‐organising multi‐identity organoids, exogenous cell seeding, or enforced assembly of region‐specific organoids contribute to tissue complexity.
Ilaria Chiaradia, Madeline A. Lancaster
wiley +1 more source
Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa +3 more
doaj +1 more source
Combining PTEN protein assessment and transcriptomic profiling of prostate tumors, we uncovered a network enriched in senescence and extracellular matrix (ECM) programs associated with PTEN loss and conserved in a mouse model. We show that PTEN‐deficient cells trigger paracrine remodeling of the surrounding stroma and this information could help ...
Ivana Rondon‐Lorefice +16 more
wiley +1 more source
RELEVANSI NILAI INTELLECTUAL CAPITAL
Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will
Grace Wirawan +2 more
doaj +1 more source
“RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA” (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2010-2013) [PDF]
This study aimed to test whether there is an increase in the value relevance of accounting information after the convergence of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings, equity book value, and
FAISAL, Faisal, YANUARLI, Ondy
core

