Results 61 to 70 of about 7,324,602 (299)

Determinants of strategy disclosure quality: empirical evidence from Germany [PDF]

Problems and Perspectives in Management, 2019
Strategy reporting is of high interest to investors and can be seen as decision-useful information. The focus of this study is to analyze the determinants of the quality of voluntary strategy disclosure in German management reports of capital market ...
Sophie Winter, Henning Zülch
doaj   +1 more source

Disclosure Quality, Cost of Capital, and Investor Welfare [PDF]

The Accounting Review, 2007
ABSTRACT: One might expect that disclosure quality improves investor welfare by reducing cost of capital. This study shows that the argument is valid only in limited circumstances. Based on a production economy with perfect competition among investors, the analysis demonstrates three points. First, cost of capital could increase with disclosure quality
openaire   +1 more source

Forecasting the Dialysis Burden in Japan: Validation‐Based Projections of Prevalence and Incidence Through 2050

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin, Berrak Itır Aylı, Nüket Paksoy   +2 more
wiley   +1 more source

CORPORATE GOVERNANCE AND INTEGRATED REPORTING AS COMPLEMENTARY AGENCY MECHANISMS: EVIDENCE FROM JOHANNESBURG SECURITY EXCHANGE LISTED FIRMS

Studia Universitatis Babeş-Bolyai Negotia
This study examines the nexus between corporate governance, integrated reporting, and firm financial performance through the lens of agency theory. The separation of ownership and control creates information asymmetries that expose firms to managerial ...
Merwe OBERHOLZER, Mogake NCHABELENG
doaj   +1 more source

Environmental risk factor disclosures in the 10-K reports of U.S. energy companies [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This study examines changes in the volume and specificity of environmental risk factor disclosures in the 10-K reports of U.S. energy companies between 2017 and 2021.
Justyna Godawska
doaj   +1 more source

Organoids in pediatric cancer research

FEBS Letters, EarlyView.
Organoid technology has revolutionized cancer research, yet its application in pediatric oncology remains limited. Recent advances have enabled the development of pediatric tumor organoids, offering new insights into disease biology, treatment response, and interactions with the tumor microenvironment.
Carla Ríos Arceo, Jarno Drost
wiley   +1 more source

Relationship between classification shifting and information asymmetry with emphasis on the role of disclosure quality, earnings forecasts frequency and audit quality [PDF]

فصلنامه بورس اوراق بهادار
In order to make best decision, investors need information about accounting earnings. Earnings management can lead to information asymmetry among shareholders.
Zanyar Sajjadi, Mohammad omid Akhgar, Pezhman Abbasi   +2 more
doaj   +1 more source

The relationship between corporate forward-looking disclosure and stock return volatility [PDF]

Problems and Perspectives in Management, 2018
The study assesses corporate forward-looking disclosure by measuring four attributes, namely disclosure quantity, disclosure coverage, disclosure concentration and disclosure quality, through a sample of 34 listed firms in the Bahrain Bourse from 2014 to
Gehan A. Mousa, Elsayed A. H. Elamir
doaj   +1 more source

Gut microbiome and aging—A dynamic interplay of microbes, metabolites, and the immune system

FEBS Letters, EarlyView.
Age‐dependent shifts in microbial communities engender shifts in microbial metabolite profiles. These in turn drive shifts in barrier surface permeability of the gut and brain and induce immune activation. When paired with preexisting age‐related chronic inflammation this increases the risk of neuroinflammation and neurodegenerative diseases.
Aaron Mehl, Eran Blacher
wiley   +1 more source

Diversity and complexity in neural organoids

FEBS Letters, EarlyView.
Neural organoid research aims to expand genetic diversity on one side and increase tissue complexity on the other. Chimeroids integrate multiple donor genomes within single organoids. Self‐organising multi‐identity organoids, exogenous cell seeding, or enforced assembly of region‐specific organoids contribute to tissue complexity.
Ilaria Chiaradia, Madeline A. Lancaster
wiley   +1 more source