Results 21 to 30 of about 165,957,839 (246)

The Link between Information Asymmetry and Conservatism in Financial Reporting [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2009
The main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. Becouse we argu that information asymmetry between equeity investors generates accounting conservatism in ...
Javad Rezazadeh, Abdollah Azad
doaj  

DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2020
This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I.   +2 more
doaj   +1 more source

Conservatism-Only and Conservatism + Demographics Models of Comfort with AI, Study 1.

open access: yes, 2021
Conservatism-Only and Conservatism + Demographics Models of Comfort with AI, Study 1.
Noah Castelo (6980552)   +1 more
core   +1 more source

Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia

open access: yesFinance, Accounting and Business Analysis, 2023
Purpose: The purpose of this study is to analyze the influence of accounting conservatism, profitability, growth opportunities, and default risk on the earnings responsiveness coefficient of mining sector companies listed on the Indonesia Stock Exchange ...
Adi Gunanto
doaj  

The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative
Hanie Hekmat   +2 more
doaj   +1 more source

Moderating effect of bank performance on bank value: Evidence from Jordan [PDF]

open access: yesBanks and Bank Systems
The relationship between bank performance and bank value is a crucial area of study, particularly in the context of emerging economies like Jordan. This study aims to investigate the moderating effect of bank performance on bank value, providing insight ...
Mohammad Fawzi Shubita   +3 more
doaj   +1 more source

Forecasting the Dialysis Burden in Japan: Validation‐Based Projections of Prevalence and Incidence Through 2050

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin   +2 more
wiley   +1 more source

Book Review: "A Political Philosophy: Arguments for Conservatism" by Roger Scruton, Continuum, London, 2006. [PDF]

open access: yes, 2007
For a conservative, Roger Scruton does rather a lot of thinking. He wishes to make the intellectual case for conservatism, and counter the prevailing assumption that as a political project it lacks philosophical depth.
Hayton, Richard
core   +1 more source

Golgi enzymes are retrieved from the plasma membrane to the trans‐Golgi network

open access: yesFEBS Letters, EarlyView.
Golgi enzymes are traditionally considered resident proteins retained within the Golgi apparatus. Here, we demonstrate that a subset transiently reaches the cell surface and is subsequently retrieved to the trans‐Golgi network via retrograde transport. Using a nanobody‐based toolkit, we uncover a dynamic trafficking cycle of several Golgi enzymes.
Dominik P. Buser, Tina Junne
wiley   +1 more source

Optimizing photoexcitation conditions for time‐resolved X‐ray solution scattering experiments

open access: yesFEBS Open Bio, EarlyView.
Time‐resolved X‐ray solution scattering (TR‐XSS) is a powerful technique to visualize how proteins change their structure in real time after light activation. Selecting the right laser photoexcitation conditions—fluence, excitation geometry, and sample refresh rate—is critical to maximize the experimental signal while avoiding unwanted side effects ...
Matteo Levantino
wiley   +1 more source

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