Results 81 to 90 of about 1,077,817 (315)

The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility

open access: yesScientific Annals of Economics and Business, 2018
This paper proposes a measurement method for assessing the extent to which the XBRL digital standard eXtensible Business Reporting Language can assist firms in implementing their reporting when applying EMAS The EU Eco-Management and Audit Scheme.
Muñoz Francisco Flores   +3 more
doaj   +1 more source

Voluntary disclosure under imperfect competition: Experimental evidence [PDF]

open access: yes
This study investigates disclosure behavior when a manager has incentives to influence the actions of a product market competitor in a Cournot duopoly.
Lucy F. Ackert   +2 more
core  

Transferrin receptor 1‐mediated iron uptake supports thermogenic activation in human cervical‐derived adipocytes

open access: yesFEBS Letters, EarlyView.
In this study, we found that human cervical‐derived adipocytes maintain intracellular iron level by regulating the expression of iron transport‐related proteins during adrenergic stimulation. Melanotransferrin is predicted to interact with transferrin receptor 1 based on in silico analysis.
Rahaf Alrifai   +9 more
wiley   +1 more source

Essays on disclosure

open access: yesJournal of Accounting and Economics, 2001
The purpose of this paper is two-fold. First, I attempt a taxonomy of the extant accounting literature on disclosure: that is, a categorization of the various models of disclosure in the literature into well-integrated topics. With regard to the taxonomy, I suggest three broad categories of disclosure research in accounting. The first category, which I
openaire   +2 more sources

Determinants of voluntary bank disclosure: evidence from Japanese Shinkin banks [PDF]

open access: yes
Disclosure is widely regarded as a necessary condition for market discipline in a modern financial sector. However, the determinants of disclosure decisions are still unknown, particularly among banks.
Mark M. Spiegel, Nobuyoshi Yamori
core  

The planar cell polarity protein Vangl2 interacts with the PDZ‐domains of Scribble but not with a unique PDZ‐like domain in Inturned

open access: yesFEBS Letters, EarlyView.
Structural and biochemical characterisations show that the planar cell polarity (PCP) protein Inturned harbours a unique PDZ‐like domain that does not bind canonical PDZ‐binding motifs (PBMs) like that of another PCP protein Vangl2. In contrast, the apical‐basal polarity protein Scribble contains four PDZ domains that bind Vangl2, but one PDZ domain ...
Stephan Wilmes   +4 more
wiley   +1 more source

Determinan Kualitas Laba Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2023-2024

open access: yesDisclosure
This study aims to examine the effects of the corporate tax to turn over ratio, related party transactions, non-halal income, and interest-based debt on earnings quality.
Sal Sabila Khoirunnida, Achmad Zaky
doaj   +1 more source

Tau acetylation at K331 has limited impact on tau pathology in vivo

open access: yesFEBS Letters, EarlyView.
We mapped tau post‐translational modifications in humanized MAPT knock‐in mice and in amyloid‐bearing double knock‐in mice. Acetylation within the repeat domain, particularly around K331, showed modest increases under amyloid pathology. To test functional relevance, we generated MAPTK331Q knock‐in mice.
Shoko Hashimoto   +3 more
wiley   +1 more source

Macroprudential Policy, Monetary Policy and Banking Sector Performance in Nigeria

open access: yesDisclosure
This study examined the impact of macroprudential policy, monetary policy and banking sector performance in Nigeria. This study used ex post facto research design and secondary data from Quarter 1 2007 to Quarter 4 2022.
Ahmed Alhaji Aliyu   +3 more
doaj   +1 more source

HARMONIZATION OF VOLUNTARY DISCLOSURE PRACTICES BY JAPANESE COMPANIES [PDF]

open access: yes
The costs and benefits of harmonization of international accounting and disclosure practices by firms is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms have converged since the ...
W. Ron SIngleton, Steven Globerman
core  

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