Results 31 to 40 of about 507,119 (201)
Accounting Analysis Journal, 2020 This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence.
Hidayatul Khasanah, Muhammad Khafid
doaj +1 more source
Role of Temporary Accounting Distortions in Reducing Persistence of Accruals [PDF]
مجله دانش حسابداری, 2011 Following Sloan (1996), numerous studies document that the accrual component of earnings is less persistent than the cash flow component of earnings.
Javad Rezazadeh +2 more
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ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals
Advanced Science, EarlyView.The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray +3 more
wiley +1 more source
The Mind From Within: Visceral Roots of Human Cognition
Advanced Science, EarlyView.The physiological activity of visceral organs, such as the heart, the lungs, and the gut, is surprisingly linked to many sophisticated mental operations, such as remembering the past, being aware of ourselves, making choices, and forging social bonds.
Alessandro Monti +1 more
wiley +1 more source
Flexoelectricity in Photoconversion: Fundamentals, Materials, and Outlooks
Advanced Science, EarlyView.Mechanical bending of a flexible cantilever induces a strain gradient in the photoactive material. The resulting flexoelectric field couples with photovoltaic and photoconductive effects, modulating charge generation, separation, and collection. A comparative analysis of oxide perovskites, halide perovskites, and two‐dimensional materials is presented,
Xiang Huang, Feng Li, Rongkun Zheng
wiley +1 more source
Revista de Contabilidade e Organizações, 2015 This paper analyses the market reaction to earnings innovations under a high interest rate condition and different time-series assumptions for reported earnings.
Renê Coppe Pimentel, Iran Siqueira Lima
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Advanced Science, EarlyView.Rigidity‐tunable nanovesicle (P‐Pm) with mechanically induced adjuvanticity toward tumor‐associated macrophages (TAMs) was designed to engineer R848/gp100 antigen ‐loaded nanovaccine (P@Rg‐Pm), which achieved outstanding anti‐tumor outcomes in both therapeutic and preventive model of B16‐F10 melanoma.
Bangyue Luo, Liyan Qiu
wiley +1 more source
Finance Perspective versus Accounting Perspective: The Case of Earnings Persistence in Indonesia [PDF]
, 2012 This study aims at comparing accounting and finance perspective to predict earnings persistence. Accounting perspective predicts that current earning components affect the future earnings, while finance perspective predicts that current dividends ...
BANDI ,, Bandi,
core
Relation between Matching of Revenues and Expenses with Earnings Volatility and Earnings Persistence [PDF]
مطالعات تجربی حسابداری مالی, 2010 In this study, related properties of accounting earnings as earnings volatility and earnings persistence have been studied. Theory in this study, poor matching as “noise” in the economic relation between revenues and expenses is introduced.
H. Kazemi, M. Toreini
doaj
Advanced Science, EarlyView.An integrative review of microfluidics‐enabled wearables and implantable systems reveals a single‐track translation pipeline, bridging functional biomaterials with clinical utility. Dynamic feedback loops driven by artificial intelligence advance diagnostics toward personalized closed‐loop theranostics.
Ke Huang +3 more
wiley +1 more source