Results 61 to 70 of about 1,220,737 (270)

Identifying accounting conservatism in the presence of skewness

, 2023
The asymmetric timeliness (AT) coefficient as a measure of accounting conservatism has been subject to much debate. We clarify the conditions under which the AT coefficient identifies accounting conservatism in the presence of skewness.
Lof, Matthijs, Jarva, Henry
core   +1 more source

Structural Variants in the Human Genome Associated With Gut Microbiome and Blood Metabolic Traits With Potential Causal Links

Advanced Science, EarlyView.
Based on a multi‐omics cohort of 2002 individuals comprising high‐depth whole‐genome and metagenomic sequencing data, blood metabolites, and detailed questionnaires, we identified 138 859 high‐confidence SVs, uncovering 36 significant SV–microbiome associations and 48 SV–blood metabolite associations.
Qun Zhou, Keqing Wang, Junhong Chen, Haoyu Wang, Xinjiang Tan, Xuanlin Huang, Zhiyin Lin, Xun Xu, Xin Jin, Shaoqiao Zhang, Liang Xiao, Yuanqiang Zou, Tao Zhang, Xiaomin Liu   +13 more
wiley   +1 more source

Data‐Driven and Physics‐Informed Modeling Perspectives for Soft Manipulators: From SINDy to Hybrid Intelligence

Advanced Science, EarlyView.
This Perspective charts the modeling landscape for soft manipulators, spanning sparse system identification, neural dynamics, physics‐informed models and hybrid intelligence. We examine how physics, data, sensing, adaptation and control can assume complementary roles within this landscape, and provide a framework for selecting modeling approaches ...
Wenbo Hui, Yunyi Wang, Teng Zhang, Yang Chen, Min Pan   +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 role of environmental, social, and governance (ESG) in accounting conservatism: Evidence from Brazil [PDF]

Revista Contabilidade & Finanças
This study investigates whether there is an association between environmental, social, and corporate governance (ESG) performance and the demand for accounting conservatism in companies listed on the Brazilian Stock Exchange.
Katia Dalcero, Sara Meurer, Denize Demarche Minatti Ferreira, Edilson Paulo   +3 more
doaj   +1 more source

Is There a Market for Organic Milk in Serbia? Insights From Integrated Choice and Latent Variable Model

Agribusiness, EarlyView.
ABSTRACT Past growth in the global organic market has been concentrated in high‐income countries, while in middle‐income countries such as Serbia the organic market remains nascent and characterized by a sparse assortment of organic products, high retail premia and limited evidence on consumer preferences and their drivers.
Milan Tatic, Sanja Dzever, Bojan Matkovski, Danilo Djokic   +3 more
wiley   +1 more source

Accounting Conservatism and Firm Value: The Mediating Role of Board Governance Effectiveness - Evidence from Conditional and Unconditional Measures in Egypt

المجلة العلمية للبحوث التجارية - جامعة المنوفية
This study examines whether accounting conservatism is associated with firm value in an emerging-market setting and whether this relationship is transmitted through board governance effectiveness (BGE).
مروة بسيونى, سامح النجار, رامز حسين, هبة بشير الطوخي عبد الفتاح   +3 more
doaj   +1 more source

Consistent estimation of conditional conservatism [PDF]

In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez, Manuel Núñez-Nickel   +1 more
core  

Reconfiguring Fresh Produce Supply Chains in Response to Drought Risk: Evidence From the U.S. Broccoli Market

Agribusiness, EarlyView.
ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai, Miguel I. Gómez, Harry M. Kaiser   +2 more
wiley   +1 more source

Corporate Board Attributes And Conditional Accounting Conservatism: Evidence From French Firms

Journal of Applied Business Research (JABR), 2015
We investigate the relationship between corporate board of directors attributes and conditional accounting conservatism in the French context. Using a pooled regression model over the period 2009-2012, our empirical results can be summarized as follows. First, greater board activity encourages more conservative reporting in financial statements. Second,
Boussaid, Nabila, Sougné, Danielle, Hamza, Taher   +2 more
openaire   +3 more sources