Results 51 to 60 of about 1,923 (289)

Unsupervised Machine Learning-Based Financial Anomalies, ESG, and Accounting Conservatism

International Journal of Financial Studies
This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models.
Prawat Benyasrisawat, Pakawat Kuboonya-arags   +1 more
doaj   +1 more source

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

Advanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 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

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

Revisiting conditional accounting conservatism in state-controlled firms [PDF]

, 2017
This study explores the demand for conditional accounting conservatism from equity shareholders in state-controlled firms. An investigation of state-controlled firms listed on Hong Kong Stock Exchange from 1997 to 2013 shows that the extent of ...
He, Tina, Li, Wilson, Tina He, Gordon Tang, Marshall, Andrew, Andrew Marshall, Tang, Gordon, Wilson Li   +7 more
core   +1 more source

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, Chee Yeow LIM,, LOBO, Gerald J., TONG, Yen H.   +3 more
openaire   +4 more sources

Melatonin Alleviates Graft Biliary Fibrosis by Inhibiting VIM+ Cholangiocyte Subcluster via Hypoxia/TGF‐β‐CREM‐VIM Axis

Advanced Science, EarlyView.
Single‐cell RNA sequencing verified the presence of the VIM+ biliary epithelial cell (BEC) in the bile ducts of NAS patients. The hypoxia/TGF‐β‐CREM‐VIM axis mediated phenotypic switch toward VIM+ BEC is validated using a hypoxia/TGF‐β‐stimulated cellular model, a rat liver transplantation model, BEC‐specific Crem conditional knockout rats, and BEC ...
Zhaoyi Wu, Nengsheng Fu, Zhongxin Huang, Yu Mou, Ensi Ma, Xiaoshi Wang, Tian Dong, Yujun Zhang, Danqing Liu, Di Jiang, Jingya Kuang, Rui Liao, Yifeng Tao, Leida Zhang, Chengcheng Zhang   +14 more
wiley   +1 more source

The relationship between financial statement comparability and accounting conditional and unconditional conservatism [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach –
Mahdi Salehi, Toktam Ghasemi Sarnish, Abedalqader Rababah   +2 more
doaj   +1 more source

Relationship Between Accounting Conservatism and Investment Efficiency with the Moderating Role of IFRS Adoption in Pakistan

Journal of Accounting and Finance in Emerging Economies, 2020
This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely ...
Khalid Latif, Ghulam Mujtaba Chaudhary, Aon Waqas   +2 more
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