Results 101 to 110 of about 46,940 (303)
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
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Fatigue Crack Initiation and Growth in Nanocrystalline Ni at Multiple Length‐Scales
Advanced Engineering Materials, EarlyView.Overview of miniaturized in situ SEM fatigue setup and resultant fatigue crack growth data for nanocrystalline Ni. The presented study focuses on the analysis of fatigue crack growth rate (FCGR) in focused ion beam‐notched microcantilevers prepared from nanocrystalline (NC) Ni as a model material.
Igor Moravcik +7 more
wiley +1 more source
Optimization of the Production of Rubber Compounds Using Mathematical Models
Advanced Engineering Materials, EarlyView.Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle +7 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi +3 more
wiley +1 more source
Frontiers in PsychologyThe study explores the links between palliative and hegemonic dimensions of conservatism, attitudes toward migrants and restrictive migration policy preferences.
Matúš Grežo +3 more
doaj +1 more source
Laser‐Induced Graphene from Waste Almond Shells
Advanced Functional Materials, EarlyView.Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova +9 more
wiley +1 more source
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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Advanced Functional Materials, EarlyView.Multianalyte, real‐time monitoring of bioprinted scaffolds remains challenging. Phosphorescence‐lifetime–based, optically responsive microparticles are embedded in diverse printable hydrogels (κ‐carrageenan, GelMA, PEGDA) to form biomaterial inks that report oxygen, glucose, lactate, and temperature.
Waqas Saleem +11 more
wiley +1 more source
Advanced Functional Materials, EarlyView.Backbone modulation in glycolated conjugated polymers governs ion accessibility to side chains, strengthes anion adsorption, and suppresses back‐diffusion. As the number of thiophene units increases, structural reorganization, retention, and synaptic plasticity are enhanced, leading to improved neuromorphic performance in electrolyte‐gated organic ...
Junho Sung +10 more
wiley +1 more source
Accounting Conservatism, Analysts’ Performance and Stock Market Liquidity
, 2016 This paper investigates whether conditional accounting conservatism has informational benefits to financial market participants. Using a large sample of French firms over the period 2001-2014, we report that accounting conservatism improves the firm ...
Sougné, Danielle +2 more
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