Results 121 to 130 of about 285,326 (303)
Clean Surplus Accounting: Value Relevance of Book Value and Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This study attempts to predict future stock returns by return on owner’s equity ratio (ROE) namely, earning to equity book value ratio and its variability both in company level and in portfolio level.
ویدا مجتهد زاده +2 more
doaj
The Anatomical Record, EarlyView.Abstract Analysis of the variation in the bony structures of the inner and middle ear provides critical insights into functional morphology, as well as adaptive morphology across primates. In this study, we investigated whether ear morphology patterns are related to the ecological characteristics of species and their habitats to test two acoustic ...
Myriam Marsot +4 more
wiley +1 more source
The Anatomical Record, EarlyView.Abstract The vertebrate skull is composed of bones derived from neural crest cells and mesoderm. The evolutionary capacity of the skull has been linked, in part, to the emergence of neural crest cells; however, this increased capacity for evolutionary change requires that variation within neural crest‐ and mesoderm‐derived bones remains partly ...
Alyssa C. Moore +5 more
wiley +1 more source
It’s conceptually attractive to look for connection between performance, HRM and economic situation. How measure epiphenomenon’s impact when we can’t isolate that from global strategy?
Michel PHILIP & Patrick Micheletti
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Rethinking brachycephaly: Anatomical implications and health considerations in lagomorphs
The Anatomical Record, EarlyView.Abstract Brachycephaly in domestic rabbits is increasingly perceived by welfare organizations as associated with significant health complications, particularly oral pathologies. Despite this perception, comparative anatomical research into rabbit brachycephaly is limited compared to that of dogs and cats, compelling an in‐depth examination of its ...
Helaina Cressy +3 more
wiley +1 more source
Fundamental Value Investors: Characteristics and Performance
We examine novel data on the detailed investment decisions of professional value investors. We find evidence that value investors are not easily defined: they exploit traditional tangible asset valuation discrepancies such as buying high book-to-market ...
Kern, Andrew, Gray, Wesley
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Sheep Horn Development Revealed by Multi‐Tissue and Cross‐Species Transcriptomic Analysis
Animal Research and One Health, EarlyView.Multi‐tissue and cross‐species transcriptomics with allele‐specific expression show sheep horns are a composite organ integrating epidermal and osteogenic programs. Conserved horn gene modules and cis‐regulatory variation fine‐tune expression networks underlying horn development and size (small scurs vs. large spiral horns).
Hao Li +10 more
wiley +1 more source
Book vs. fair value accounting in banking and intertemporal smoothing [PDF]
The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment.
Dimitrios P. Tsomocos, Xavier Freixas
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Archaeological Prospection, EarlyView.ABSTRACT Rain‐induced erosion processes can severely damage Earthen archaeological sites. Huaca Chornancap (HCH; eighth–14th century ad) is a platform located in the Lambayeque region (Peru) exposed to seasonal rain due to El Niño Southern Oscillation (ENSO).
Luigi Magnini +5 more
wiley +1 more source
Is the price-to book/return on equity ratio constant across sectors?
, 2011 This research paper investigates whether or not the Price-to-Book/ Return on Equity ratio is constant across the banking, retail, pharmaceutical and manufacturing sectors. The study makes use of statistical tests to determine if the ratio is constant. In
Coultas, Andrew
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