Results 61 to 70 of about 1,268 (255)

The moderating effect of national culture on the relationship between debt maturity and conditional conservatism [PDF]

Revista Contabilidade & Finanças
The objective of this study was to evaluate the moderating effect of national culture on the relationship between debt maturity and conditional conservatism.
Oderson Panosso, Roberto Carlos Klann, Moacir Manoel Rodrigues Junior   +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

A Phase‐Resolved Geometric Deep Learning Framework Maps Structural Determinants of Disease‐Associated Protein Aggregation and Guides Suppressor Design

Advanced Science, EarlyView.
SKALE 2.0 maps disease‐associated protein aggregation as a phase‐resolved structural process, linking mutation‐induced geometric perturbations to nucleation, elongation, and suppressor design. Across neurodegenerative proteins, the framework reveals cryptic aggregation vulnerabilities, separates phase‐concordant and phase‐switching mutations, and ...
Jia Shen Sio, Wei Xuan Wilson Loo, Yan Shan Loo, Wen Xin Tan, Hui Xuan Lim, Huitao Liu, Chen Seng Ng   +6 more
wiley   +1 more source

Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

Revista Contabilidade & Finanças, 2012
The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to reduce
José Elias Feres de Almeida, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque   +3 more
doaj   +1 more source

Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [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 ...
احمد احمدپور, معصومه شهسواری, علیرضا عموزاد خلیلی   +2 more
doaj   +1 more source

A Single‐Cell Transcriptomic Atlas of the Ovine Rumen Microbiome Characterizes Lineage‐Specific Metabolic Shifts Associated with Host Heat Tolerance

Advanced Science, EarlyView.
An optimized single‐cell transcriptomic framework profiles over 60 000 cells to map the ovine rumen microbiome, partitioning the ecosystem into seven cross‐species functional clusters. In heat‐resistant hosts, a lineage‐specific metabolic shift in Anaerovibrio lipolyticus toward a highly glycolytic phenotype contributes to a “nutritional sparing ...
Sanbao Zhang, Qinyang Jiang, Junjie Ma, Jianwei Zou, Fan Wang, Feifei Lv, Yanna Huang, Yongcheng Wang, Ziye Xu   +8 more
wiley   +1 more source

THBS1+ Macrophages Exacerbate Modic Changes via SDC4‐Dependent Activation of NLRP3 Inflammasome

Advanced Science, EarlyView.
The illustration of THBS1+ macrophages exacerbate MCs via SDC4‐dependent activation of the NLRP3 inflammasome. THBS1+ macrophage subpopulation was identified in MCs through single‐cell RNA sequencing. C. acnes and its metabolites activate THBS1 expression in macrophages via the TLR signaling pathway.
Xiangxi Kong, Qize Xue, Xiaoan Wei, Jie Li, Bao Huang, Weishao Chen, Zimin Cai, Tao Yang, Chengjun Yao, Jiayan Jin, Bohan Cai, Xuyang Zhang, Junhui Liu, Haihao Wu, Jian Chen, Zhi Shan, Fengdong Zhao   +16 more
wiley   +1 more source

StackingNet: Collective Inference Across Independent AI Foundation Models

Advanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li, Chenhao Liu, Dongrui Wu, Zhigang Zeng, Lieyun Ding   +4 more
wiley   +1 more source

CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN

I-Finance, 1970
This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through ...
Dinnul Alfian Akbar
doaj   +1 more source

SOX5 Orchestrates Malignant Evolution via Promoter‐Centric Chromatin Remodeling in MYC‐Driven B‐Cell Lymphoma

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, Zhenyuan Jia, Xiao‐Qin Mu, Ruilin Wang, Jianli Ma, Qingyuan Zhang, Yuwei Deng   +6 more
wiley   +1 more source