Results 61 to 70 of about 1,384 (255)
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 +3 more
wiley +1 more source
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 +2 more
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
Advanced Science, EarlyView.In MYC‐enforced B‐cell lymphoma, SOX5 occupies promoter‐proximal regulatory regions and is associated with reduced chromatin accessibility at the PCNP locus. PCNP repression promotes proliferative remodeling by limiting apoptosis and cell‐cycle restraint.
Yiyou Mao +6 more
wiley +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
CLRe: A Synergistic Dual‐Engine Framework for One‐Step Retrosynthesis Prediction
Advanced Science, EarlyView.CLRe uses a contrastive difficulty score to order pretrained seq2seq fine‐tuning for retrosynthesis. Reaction embeddings define the ranking score, and a cumulative easy‐to‐hard schedule expands from the easiest subset to the full training set while earlier examples remain active.
Tianhao Su +5 more
wiley +1 more source
Accounting and Management ResearchThis study aims at finding out how accounting conservatism influences the financial performance of multinational companies (MNCs) in Nigeria. In particular, it investigates the impact of unconditional and conditional conservatism on the return on equity (
Akan David Chucks, Temile Suny Oteteya
doaj +1 more source
The moderating effect of national culture on the relationship between debt maturity and conditional conservatism [PDF]
Revista Contabilidade & FinançasThe objective of this study was to evaluate the moderating effect of national culture on the relationship between debt maturity and conditional conservatism.
Oderson Panosso +2 more
doaj +4 more sources
Investigation of Important Factors on Risk of Financial Bankruptcy [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
Moussa Bozorgasl, Azadeh Adibi
doaj +1 more source
Manager sentiment and conditional conservatism
Journal of Business Finance & AccountingAbstractThis study examines the effect of manager sentiment on conditional conservatism. Manager sentiment refers to widely held beliefs of financial managers about their firms’ future economic prospects that are not justified by available economic fundamentals.
Daniel W. Collins +2 more
openaire +1 more source