Results 71 to 80 of about 10,428 (309)
Advanced Science, EarlyView.A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai +3 more
wiley +1 more source
Fundamentals and the accruals puzzle. [PDF]
, 2008 We investigate whether there is an economic relationship between accruals and fundamentals. Our study is the first one to evaluate the profitability and persistence of an accrual factor, to analyze whether changes in fundamentals are explained by changes in accruals, and whether an accrual factor in fundamentals is the source of the accrual factor in ...
Javier Gómez Biscarri +1 more
openaire +1 more source
Reprogramming the Immune Landscape of Inflammatory Breast Cancer
Advanced Science, EarlyView.Inflammatory breast cancer is the most lethal subtype of breast cancer and is characterized by an immunosuppressive tumor microenvironment (TME) driven by a complex network of immune cells and inflammatory cytokines, contributing to its aggressiveness and treatment challenges. Immune checkpoint inhibitors, either alone or in combination, show potential
Verena Martinez‐Rodriguez +3 more
wiley +1 more source
, 2023 Accruals rapidly revert from one year to another posing a challenge for predicting them one year in advance. Employing the supervised machine-learning models LASSO, random forests, and SVMs on a comprehensive dataset comprising 453 financial variables ...
Chardonnens, Patrick
core +1 more source
Advanced Science, EarlyView.Employing a digital single‐molecule activity tracker (dSMAT), this research demonstrates that high‐photon‐flux irradiation drives progressive oxidative scarring in polymerases. Unlike simple thermal denaturation, real‐time kinetic tracking dynamically visualizes enzymes degrading into multiple impaired subpopulations.
Anran Zheng +11 more
wiley +1 more source
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
Media Ekonomi dan Manajemen, 2020 This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals.
Cahyo Indraswono +1 more
doaj +1 more source
Evaluation of accrual quality on the basis of accrual balance
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper is aimed to assess the relationship between accrual quality balance and accrual quality. Since accrual quality is not directly observable, in the present paper, accrual quality balance (AQB) has been used as a representative of accrual quality.
openaire +1 more source
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
core