Results 41 to 50 of about 1,923 (289)

The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]

راهبرد مدیریت مالی, 2015
The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance.
kazem ebrahimi, mansor ahmadi moghadam
doaj   +1 more source

Impacts of Conditional Conservatism on Labor Investment Efficiency [PDF]

مجله دانش حسابداری, 2019
Objective: Timely detection of losses versus gains (known as conditional conservatism) may make investment decisions of management efficiently by reducing the information asymmetry between management and investors and providing early signals about the ...
Sasan Mehrani (Ph.D), Fateme Samie
doaj   +1 more source

Conditional conservatism and labor investment efficiency [PDF]

Journal of Contemporary Accounting & Economics, 2018
Abstract Prior literature documents that asymmetric timely recognition of losses versus gains (also known as conditional conservatism) can induce management to make more efficient investment decisions by mitigating information asymmetry between management and investors and providing early signals about the profitability of projects that are ...
Joohyung Ha, Mingming Feng
openaire   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

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, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

PRMT1‐Mediated LDHA Methylation Drives STAT3 Lactylation to Orchestrate Intestinal Inflammation and Tumorigenesis

Advanced Science, EarlyView.
This study identifies an immunometabolic axis wherein SAM‐driven PRMT1 methylates LDHA, enhancing its activity. The resultant lactate induces STAT3 K709 lactylation, which stabilizes an active conformation to promote STAT3 phosphorylation and IL‐10 expression.
Hui Wang, Mengyu Zhang, Weipeng Gong, Jiaxuan Wu, Junping Zhang, Wenxiu Zhang, Yue Liu, Kui Wang, Canhua Huang, Jun Zhou, Sijin Wu, Yan Li, Tianliang Li   +12 more
wiley   +1 more source

Corals and Reef‐Dwelling Fish Regulate Carbon Storage and Cycling Processes in Coral Reef Ecosystems

Advanced Science, EarlyView.
Coral reefs are biodiversity hotspots, yet their role in carbon storage and cycling remains poorly understood. Using field surveys and modeling in the South China Sea, we reveal the overlooked potential of carbon storage in reef ecosystems and how reef fish, corals, and surface sediment jointly shape reef carbon reservoirs.
Yiting Chen, Wenliang Zhou, Lan Qiu, Han Lai, Mingpan Huang, Qian Li, Wen Yu, Pei‐Yuan Qian, Fuwen Wei   +8 more
wiley   +1 more source

The impact of managerial overconfidence on accounting conservatism: Empirical study [PDF]

Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2019
This study aims at investigating the effect of managerial overconfidence on accounting conservatism. Based on a convenient sample of 125 companies drawn from Egyptian listed companies’ qualified population for a period from 2012 to 2017 to constitute 750
محمد السعيد أبوالعز, هلال عبدالفتاح عفيفي, أحمد محمد زاهر   +2 more
doaj   +1 more source

Generalist CEOs and conditional accounting conservatism

Journal of Business Finance & Accounting, 2023
AbstractGeneralist chief executive officers (CEOs) have accumulated transferrable general skills by working in multiple firms or industries. Recent decades have witnessed an increasing demand for generalist CEOs, which has resulted in a favorable job market for them.
Karel Hrazdil, Yi Liang, Lufei Ruan, Hakjoon Song   +3 more
openaire   +1 more source

INB3P: A Multi‐Modal and Interpretable Co‐Attention Framework Integrating Property‐Aware Explanations and Memory‐Bank Contrastive Fusion for Blood–Brain Barrier Penetrating Peptide Discovery

Advanced Science, EarlyView.
INB3P is a multimodal framework for blood–brain barrier‐penetrating peptide prediction under extreme data scarcity and class imbalance. By combining physicochemical‐guided augmentation, sequence–structure co‐attention, and imbalance‐aware optimization, it improves predictive performance and interpretability.
Jingwei Lv, Qianyang Wu, Jian Liu, Binlu Yang, Yuanhao Li, Junlin Xu, Yajie Meng, Leyi Wei, Zilong Zhang, Quan Zou, Xiulai Li, Feifei Cui   +11 more
wiley   +1 more source

Revisiting Target‐Aware de novo Molecular Generation with TarPass: Between Rational Design and Texas Sharpshooter

Advanced Science, EarlyView.
TarPass provides a rigorous benchmark for target‐aware de novo molecular generation by jointly evaluating protein‐ligand interactions, molecular plausibility, and drug‐likeness on 18 well‐studied targets. Results show that current models often fail to consistently surpass random baseline in target‐specific enrichment, while post hoc multi‐tier virtual ...
Rui Qin, Zijie Chen, Yurong Li, Meijing Fang, Longji Shen, Yilong Su, Odin Zhang, Qinghan Wang, Qun Su, Jike Wang, Tingjun Hou, Yu Kang   +11 more
wiley   +1 more source