Results 31 to 40 of about 536 (246)

Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence

Journal of Accounting and Investment, 2021
Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).
Krismiaji Krismiaji, Sururi Sururi
doaj   +1 more source

Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

Revista Contabilidade & Finanças, 2012
The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce
José Elias Feres de Almeida, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque   +3 more
doaj   +1 more source

Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism

Accounting Horizons
SYNOPSIS High-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies. Employing this discretion, high-ability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S.
Shibashish Mukherjee, Shuo Wang, Mustafa Reha Okur   +2 more
openaire   +2 more sources

The moderating effect of national culture on the relationship between debt maturity and conditional conservatism [PDF]

Revista Contabilidade & Finanças
The objective of this study was to evaluate the moderating effect of national culture on the relationship between debt maturity and conditional conservatism.
Oderson Panosso, Roberto Carlos Klann, Moacir Manoel Rodrigues Junior   +2 more
doaj   +4 more sources

LLM‐Integrated Human–Robot Interaction System for Microrobots

Advanced Robotics Research, EarlyView.
This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley   +1 more source

DRIVE‐SAFE: Data‐Driven Robustness and Informed Validation for Evolving Specifications via Formal Evaluation

Advanced Robotics Research, EarlyView.
DRIVE‐SAFE evaluates learning‐based, black‐box autonomous driving policies against evolving temporal safety requirements using Signal Temporal Logic robustness metrics. It aggregates distributional robustness measures with domain‐informed weights to guide iterative retraining.
Kristy Sakano, Jianyu An, Dinesh Manocha, Huan Xu   +3 more
wiley   +1 more source

Unsupervised Machine Learning-Based Financial Anomalies, ESG, and Accounting Conservatism

International Journal of Financial Studies
This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models.
Prawat Benyasrisawat, Pakawat Kuboonya-arags   +1 more
doaj   +1 more source

The relationship between accounting conservatism and financial statements quality: Empirical Study of an External Auditor’s and Accountant Expert’s Sample in SidiBel Abbes Province

مجلة البحوث في العلوم المالية و المحاسبة, 2021
This study aims at findings of the relationship between accounting conservatism and financial statements quality. To achieve study goals we run an empirical study for a sample of  External Auditor’s and Accountant Experts in Sidi Bel Abbes province ...
Ahlem Aksa, Zouaouia Hallam
doaj  

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

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, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 more
wiley   +1 more source

KRT14 Drives Basal Muscle‐Invasive Bladder Cancer Progression and Lung Metastasis by Directly Binding to and Stabilizing IGF2BP1

Advanced Science, EarlyView.
We identified a Krt14+ Igf2bp1+ bladder cancer population linked to EMT. Mechanistically, KRT14 stabilizes and transports IGF2BP1 to invasive protrusions, initiating a positive feedback loop that drives metastasis and poor outcomes. ABSTRACT Basal‐type muscle‐invasive bladder cancer (BMIBC) is characterized by aggressive metastasis and poor prognosis ...
Shirui Huang, Zhihan Zhou, Qipeng Xie, Zheng Wang, Lijiong He, Yutong Liu, Lijuan Huang, Liuxian Ye, Limeng Hu, Baokun Li, Yang Wang, Xiaohui Hua, Xuelei Liu, Yunping Zhao, Jingxia Li, Jinfei Chen, Guiying Wang, Xian Shen, Wei Chen, Chuanshu Huang   +19 more
wiley   +1 more source