Results 41 to 50 of about 33,800 (297)
Conditional Conservatism and Debt versus Equity Financing
Contemporary Accounting Research, 2016 AbstractExtant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders.
GOH, Beng Wee +3 more
openaire +4 more sources
Accounting conservatism and corporate governance [PDF]
, 2009 We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics.
García Lara, Juan Manuel +2 more
core +2 more sources
Conservatism in residual income models: theory and supporting evidence [PDF]
, 2015 PublishedArticle"This is an Accepted Manuscript of an article published by Taylor & Francis in Accounting and Business Research on 29 May 2015, available online: http://wwww.tandfonline.com/10.1080/00014788.2015.1009869."In this paper, we develop a ...
Ashton, David, Wang, Pengguo
core +1 more source
Advanced Functional Materials, EarlyView.We introduce a nucleic acid nanoparticle (NANP) platform designed to be rrecognized by the human innate immune system in a regulated manner. By changing chemical composition while maintaining constant architectural parameters, we identify key determinants of immunorecognition enabling the rational design of NANPs with tunable immune activation profiles
Martin Panigaj +21 more
wiley +1 more source
Bioprinting Organs—Science or Fiction?—A Review From Students to Students
Advanced Healthcare Materials, EarlyView.Bioprinting artificial organs has the potential to revolutionize the medical field. This is a comprehensive review of the bioprinting workflow delving into the latest advancements in bioinks, materials and bioprinting techniques, exploring the critical stages of tissue maturation and functionality.
Nicoletta Murenu +18 more
wiley +1 more source
Pattern Formation in Non‐Equilibrium Architected Materials
Advanced Materials Technologies, EarlyView.This article demonstrates an artificial mechanical system ‐ a robotic metamaterial ‐ as an accessible and versatile platform within which to explore and prescribe the reaction‐diffusion driven pattern formation hitherto associated with comparatively less accessible and versatile non‐equilibrium biological and chemical systems.
Vinod Ramakrishnan, Michael J. Frazier
wiley +1 more source
Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
CECCAR Business Review, 2021 This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019.
Ratna Puji Astuti KRISMIAJI
doaj +1 more source
Advanced Robotics Research, EarlyView.Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar +8 more
wiley +1 more source
Investigating of Asymmetric Timelines of Earning Due to Conservatism and Cost Stickiness [PDF]
مجله دانش حسابداری, 2014 Conditional conservatism is tendency to count for high degree of verification to recognize good news as gains than bad news as losses, and is called as asymmetric timeliness of earnings. But this asymmetry can also be resulted from other phenomenon which
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 +2 more
doaj +1 more source