Results 41 to 50 of about 33,731 (296)
Conservatism in residual income models: theory and supporting evidence [PDF]
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
Conditional Conservatism and Debt versus Equity Financing
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
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
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
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
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
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]
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]
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
This study reveals that XBP1s drives production of circTspan3, a circular RNA that strengthens cartilage by boosting anabolic activity and limiting cell death. Phosphorylated ANXA2 directs circTspan3 into exosomes, enabling paracrine repair. Exosomal circTspan3 expands growth‐plate cartilage and promotes in vivo regeneration, highlighting its promise ...
Yiming Pan +16 more
wiley +1 more source

