Results 1 to 10 of about 165,957,839 (246)

The impact of accounting conservatism on enterprise innovation investment [PDF]

open access: yesHeliyon
This study investigates the influence of accounting conservatism on corporate innovation investment through the lens of information asymmetry theory. While existing literature acknowledges the importance of accounting conservatism in corporate decision ...
Weiyu Zou, Aniza Othman
doaj   +2 more sources

Spatial assessment of ecological health of riverine forest ecosystem using Floristic Quality Index [PDF]

open access: yesScientific Reports
Field based ecological studies are efficient tools enabling decision makers to keep an eye on the health of forest ecosystem especially under anthropogenic stress.
Saima Khalid   +4 more
doaj   +2 more sources

Accounting Conservatism and Liquidity Management [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
doaj   +1 more source

The Role of Accounting Conservatism in Asymmetric Market Valuation of Nonrecurring Items [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
This research investigates the impact of accounting conservatism on the stock market’s valuation of nonrecurring gains and losses. The sample is comprised of 126 publicly traded firms listed in Tehran Stock Exchange (TSE) during 1386-1392.
Mohammad Hossein Safarzadeh   +1 more
doaj   +3 more sources

Twenty years of tallgrass prairie restoration in northern Illinois, USA

open access: yesEcological Solutions and Evidence, 2021
Ecosystem restoration projects need to measure progress toward project goals and deliver desired outcomes. This study examines longitudinal plant community data collected from permanent transects at the Nachusa Grasslands preserve in northern Illinois ...
Elizabeth M. Bach, Bill P. Kleiman
doaj   +1 more source

The Impact of Conservatism on Management Earnings Forecasts [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
This research examines the relationship between conservative financial reporting and management earnings forecasts. In this study, data from 76 firms listed in the Tehran Stock Exchange from 2005 to 2011 has been collected and the research hypothesis has
Gholam Hossein Asadi, Morteza Bayat
doaj   +1 more source

Introducing Conservatism Coefficient and determining it for ground flora in middle Zagros Forest, (Case study: Kakareza Forest, Lorestan province) [PDF]

open access: yesتحقیقات جنگل و صنوبر ایران, 2017
Natural and anthropogenic disturbances result to loss of biodiversity and ecosystem stability decline. Metrics that aggregate more qualitative information on individual species and overall community composition could be useful to better assess factors ...
Zahra Mirazadi   +2 more
doaj   +1 more source

Influence of operating time on the corrosion in single-phase and two-phase media [PDF]

open access: yesNuclear Energy and Technology, 2021
Modern foreign computer codes predict a linear growth in the pipeline wall thinning with time due to the process of flow-accelerated corrosion (FAC), i.e. erosion-corrosion wear (ECW).
Valery I. Baranenko   +2 more
doaj   +3 more sources

Effectiveness of different metrics of floristic quality assessment: The simpler, the better?

open access: yesEcological Indicators, 2023
Vascular plants are good environmental indicators. Thus, floristic inventories have a high potential in environmental management since they reflect the current and past status of the environment.
Tiberio Fiaschi   +11 more
doaj   +1 more source

Cultural Landscape as Both a Threat and an Opportunity to Preserve a High Conservation Value of Vascular Flora: A Case Study

open access: yesDiversity, 2023
This study aimed to show the influence of cultural landscape structure on species richnessand the conservation value of vascular flora.The analyses are based on 3201 original floristic lists (relevés) and 83,875 floristic data collected since 1994 within
Julian Chmiel
doaj   +1 more source

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