Results 71 to 80 of about 43,112 (256)

The Moderating Effect of Audit Committee Member Characteristics on the Relationship between Fraudulent Financial Reporting and Sustainability Reporting [PDF]

open access: yesپژوهش‌های تجربی حسابداری
The audit committee, as a cornerstone of corporate governance, significantly influences organizational decision-making. This study examines the moderating effect of audit committee member characteristics—gender diversity, size, and independence—on the ...
Gholamhossein Mahdavi, Maryam Hasili
doaj   +1 more source

Matrix Stiffness Enhances Odontogenic Differentiation of DPSCs through Membrane Curvature Protein Baiap2‐Modulated Exosome Release

open access: yesAdvanced Science, EarlyView.
Matrix stiffness softening is identified as a previously underappreciated feature in deep caries. Higher stiffness drives exosome release in dental pulp stem cells through a coordinated mechanism involving PI3K–AKT‐regulated Baiap2 and kinesin‐1, thereby promoting odontogenic differentiation.
Bilun Jin   +10 more
wiley   +1 more source

A Large Scale Multi‐Modal Workflow for Battery Characterization: From Concept to Implementation

open access: yesAdvanced Energy Materials, EarlyView.
Isolated characterization techniques produce independent datasets and single‐property insights. However, progressively more holistic interpretations of battery‐material behavior is needed in the future. Here we demonstrate a coordinated multimodal workflow enabling the correlation of heterogeneous datasets and the construction of multidimensional ...
François Cadiou   +34 more
wiley   +1 more source

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

open access: yesمطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour   +3 more
doaj   +1 more source

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

Differentiated Impacts of EU Rural Development Measures: A Finite Mixture Evaluation of Italian Olive Farms

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This paper examines the relationship between participation in the EU Rural Development Program and the economic performance of Italian olive farms using a finite‐mixture model with inverse‐probability‐weighted regression adjustment. Based on 2010–2022 FADN panel data, it estimates heterogeneous treatment effects while correcting for selection ...
Francesco Caracciolo, Marilena Furno
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

open access: yesAgribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo   +5 more
wiley   +1 more source

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

open access: yesAgribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen   +2 more
wiley   +1 more source

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

open access: yesAgribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda   +3 more
wiley   +1 more source

The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence [PDF]

open access: yesContabilitate şi Informatică de Gestiune
Research Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies’ growth opportunities?
Raida Chakroun
doaj   +1 more source

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