Results 111 to 120 of about 46,940 (303)
Conservatism, disclosure and the cost of equity capital
, 2013 This study seeks insights into the economic consequences of accounting conservatism by examining the relation between conservatism and cost of equity capital.
Clarkson, Peter, Artiach, Tracy
core +1 more source
Advanced Healthcare Materials, EarlyView.Electrospun tubular scaffolds from novel PBCE‐based copolyesters and blends were designed as candidates for small‐diameter vascular grafts. They combine defect‐free architecture, blood‐compatible surfaces, and mechanical properties comparable to native vessels.
Edoardo Bondi +7 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.PolyGraph, a flexible graphene‐polycaprolactone nanocomposite, unites conductivity, biocompatibility, and processability for next‐generation neural interfaces. Fabricated into microneedle arrays with ultra‐flexible backings, PolyGraph enables bidirectional neuronal recording and stimulation in brain tissue, advancing brain‐computer interface (BCI) and ...
Jack Maughan +12 more
wiley +1 more source
The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China
, 2010 This paper investigates the incremental effects of corporate ownership structure on earnings conservatism, examining data of Chinese listed companies. We employ the concept of conditional conservatism to define earnings conservatism and adopt empirical ...
Cheng, Chia-Ling +3 more
core +1 more source
Resolving the Structural Duality of Graphene Grain Boundaries
Advanced Materials, EarlyView.Cantilever ncAFM resolves the atomic structure of grain boundaries in graphene, revealing coexisting stable and metastable types. Both contain pentagon/heptagon defects, but metastable GBs show irregular geometries. Modeling shows metastable GBs form under compression, exhibiting vertical corrugation, while stable GBs are flat.
Haojie Guo +11 more
wiley +1 more source
Advanced Materials, EarlyView.Drawing inspiration from the layered hard‐soft architecture found in sea sponges, this work establishes a new framework for architected cementitious composites (ACC) through multi‐material additive manufacturing (MMAM) process. The integration of mortar and elastomer phases into layered architectures enables synergistic toughening mechanisms, including
Aimane Najmeddine +5 more
wiley +1 more source
The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [PDF]
بررسیهای حسابداری و حسابرسی, 2010 In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial ...
Bahman Bani Mahd, Tahmineh Baghbani
doaj
Overseas Listing and Accounting Conservatism: Evidence from Chinese H-share Companies
, 2011 Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings
Cheng, Chia-Ling +6 more
core +1 more source
Advanced Materials, EarlyView.We report a multifunctional tapered optical fiber integrating a conformal micro‐resistance temperature detector (µRTD) for local, real‐time thermometry during optical stimulation. The platform combines light‐delivery and temperature sensing within a minimally invasive footprint, enabling detection of sub‐degree cortical heating under representative ...
Antonio Balena +6 more
wiley +1 more source
Corporate Governance and Accounting Conservatism: Evidence from French CAC 40 Listed Companies
Scientific Annals of Economics and BusinessThis paper aims to study how board diversity impacts the accounting conservatism. It uses a sample of 34 companies listed on the CAC 40 during the 2012-2021period.
Anissa Dakhli
doaj +1 more source