Results 41 to 50 of about 536 (246)

The impact of conditional conservatism on creative accounting: A suggested framework

Risk Governance and Control: Financial Markets and Institutions, 2019
This paper provides a framework of how conditional conservatism contributes to the reduction of creative accounting which in turn affects auditor fees, litigation risk, auditor independence and improved auditing quality. All these factors are reflected in the degree of stakeholders’ confidence in financial reports.
Hamed Amira, Bin Qoud Nuha
openaire   +1 more source

A Phase‐Resolved Geometric Deep Learning Framework Maps Structural Determinants of Disease‐Associated Protein Aggregation and Guides Suppressor Design

Advanced Science, EarlyView.
SKALE 2.0 maps disease‐associated protein aggregation as a phase‐resolved structural process, linking mutation‐induced geometric perturbations to nucleation, elongation, and suppressor design. Across neurodegenerative proteins, the framework reveals cryptic aggregation vulnerabilities, separates phase‐concordant and phase‐switching mutations, and ...
Jia Shen Sio, Wei Xuan Wilson Loo, Yan Shan Loo, Wen Xin Tan, Hui Xuan Lim, Huitao Liu, Chen Seng Ng   +6 more
wiley   +1 more source

The Study of Accruals and Conservatism Effect on Investment Efficiency [PDF]

پژوهش‌های تجربی حسابداری, 2013
،This paper by using adjusted model of biddle et al (2009), conditional relationship between conservatism and accrual quality on investment efficiency has been tested in Tehran stock exchange (TSE) during 2006-2009.
Hossien Fakhari, Shadi Rasooli
doaj   +1 more source

A Single‐Cell Transcriptomic Atlas of the Ovine Rumen Microbiome Characterizes Lineage‐Specific Metabolic Shifts Associated with Host Heat Tolerance

Advanced Science, EarlyView.
An optimized single‐cell transcriptomic framework profiles over 60 000 cells to map the ovine rumen microbiome, partitioning the ecosystem into seven cross‐species functional clusters. In heat‐resistant hosts, a lineage‐specific metabolic shift in Anaerovibrio lipolyticus toward a highly glycolytic phenotype contributes to a “nutritional sparing ...
Sanbao Zhang, Qinyang Jiang, Junjie Ma, Jianwei Zou, Fan Wang, Feifei Lv, Yanna Huang, Yongcheng Wang, Ziye Xu   +8 more
wiley   +1 more source

Debt Contracting and Conditional Accounting Conservatism

International Journal of Accounting Research, 2017
This study examines the effects of debt on accounting conservatism in the conglomerate sector. The author proxy debt in the form of total debt (long term plus short term). Conditional accounting conservatism was measured using asymmetric accrual to cash flow conservatism model. Data for the study were obtained from the Nigerian Stock Exchange Fact Book
openaire   +1 more source

StackingNet: Collective Inference Across Independent AI Foundation Models

Advanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li, Chenhao Liu, Dongrui Wu, Zhigang Zeng, Lieyun Ding   +4 more
wiley   +1 more source

What Really Drives Agri‐Environment‐Climate Measures' Adoption? Mandatory Requirements, Behavioral Traits, and Structural Factors in the CAP Green Architecture

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT To increase farmer adoption of green practices, the EU Common Agricultural Policy includes both mandatory (conditionality) and voluntary instruments (eco‐schemes–ECS– and more demanding, multi‐annual agri‐environment‐climate measures –AECM–). Building on the experiment of Barreiro‐Hurle et al.
L. Sanchez‐Mata, M. Rodríguez‐Entrena, M. Espinosa‐Goded, F. J. Dessart, J. Barreiro‐Hurlé   +4 more
wiley   +1 more source

The governing role of board gender diversity on conditional accounting conservatism and executive remuneration: performance-based versus equity-based remunerations

Future Business Journal
This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact ...
Reem Essam Bedeir
doaj   +1 more source

Cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism [PDF]

تحقیقات مالی, 2015
The current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. In this study, data from 120 firms in Tehran Stock Exchange for the period spanning 1384- 1390 were examined ...
Seyed Hosein Sajadi, Mohsen Rashidy Baghi, Javad NicKar   +2 more
doaj   +1 more source

Assessing Haitian Consumers' Willingness to Pay a Premium for Aflatoxin‐Compliant Peanut Butter in the Informal Market

Agribusiness, EarlyView.
ABSTRACT Market‐based solutions are increasingly tested to address aflatoxin issues in peanuts in developing countries. Although previous studies have found that Haitian grocery store shoppers are willing to pay a 21% premium for peanut butter with levels of aflatoxin that meet international standards, no information is available for the much larger ...
Phendy Jacques, Stevens Azima, Maurice Doyon   +2 more
wiley   +1 more source