Results 71 to 80 of about 1,384 (255)

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

MXene‐Based Room‐Temperature NO2 Gas Sensors: A Meta‐Analysis

Advanced Science, EarlyView.
This study presents the first comprehensive meta‐analysis of MXene‐based NO2 sensors, decoding 32 study characteristics across 61 peer‐reviewed studies. By isolating materials chemistry as the primary performance driver over device‐level parameters, the authors establish a methodological blueprint and a predictive structure–function map to accelerate ...
Alexander Khort, Jerome Geyer‐Klingeberg, Andreas Rathgeber, Suelen Barg   +3 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

Static Drainage H2/O2 PEM Fuel Cells Enabled by Water Transport Plates: Pore‐Scale Design and Transport Mechanisms

Advanced Science, EarlyView.
The WTP is a key component of static drainage PEMFCs, enabling cathode water removal and gas sealing through capillary forces. This work investigates the mechanisms governing WTP drainage and sealing performance and develops predictive approaches for WTP design optimization.
Mengdi Guo, Diankai Qiu, Dong Zhu, Linfa Peng   +3 more
wiley   +1 more source

Molecular Atlas of Key Food Odorants Reveals Mixture‐Level Organization and Enables Generative Aroma Design

Advanced Science, EarlyView.
KFO‐Atlas reveals how real‐world aromas are organized as structured mixtures rather than individual molecules. Building on these principles, KFO‐Gen, a generative AI framework, designs perceptually valid aroma formulations and reconstructs meat‐like aromas exclusively from plant‐derived odorants, providing a foundation for mixture‐level studies and AI ...
Jingzhi Zhang, Huadong Xing, Antonella Di Pizio, Qinfei Ke, Xingran Kou, Dachuan Zhang   +5 more
wiley   +1 more source

An Expertise Transfer Framework For Autonomous Surgical Assistance

Advanced Science, EarlyView.
This study introduces an expertise transfer framework for procedure‐spanning autonomous surgical assistance. By emulating expert logic through hierarchical perception, attention modeling, and knowledge graph‐based decision‐making, the system provides near‐expert surgical view assistance.
Yuan Gao, Guangdi Chu, Wei Jiao, Yuchuan Zhong, Hang Yuan, Chengjun Li, Jinhua Li, Shuxin Wang, Bo Guan, Jianchang Zhao, Lizhi Pan, Haitao Niu, Jianmin Li   +12 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

Q‐LEAP: Millisecond Hyperdimensional Optimization for Full‐Spectrum Optical Metamaterials

Advanced Science, EarlyView.
Q‐LEAP integrates physics‐informed residual machine learning with factorization‐machine‐encoded quantum annealing to design full‐spectrum optical metamaterials. It explores a 2108 design space and, in a single 2.56 ms annealing step, reaches 85.83% of the theoretical FoM limit, enabling selective 5‐8 µm emission with 3–5 and 8–14 µm suppression and ∼40×
Zikang Guo, Yunwen Wu, Yuhui Guo, Shenghong Ju   +3 more
wiley   +1 more source

Structural Variants in the Human Genome Associated With Gut Microbiome and Blood Metabolic Traits With Potential Causal Links

Advanced Science, EarlyView.
Based on a multi‐omics cohort of 2002 individuals comprising high‐depth whole‐genome and metagenomic sequencing data, blood metabolites, and detailed questionnaires, we identified 138 859 high‐confidence SVs, uncovering 36 significant SV–microbiome associations and 48 SV–blood metabolite associations.
Qun Zhou, Keqing Wang, Junhong Chen, Haoyu Wang, Xinjiang Tan, Xuanlin Huang, Zhiyin Lin, Xun Xu, Xin Jin, Shaoqiao Zhang, Liang Xiao, Yuanqiang Zou, Tao Zhang, Xiaomin Liu   +13 more
wiley   +1 more source