Results 111 to 120 of about 2,836,488 (338)

THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA

open access: yesInternational Journal of Economics and Financial Issues, 2020
In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements.
Shahanif Hasan, A. Kassim, M. A. Hamid
semanticscholar   +1 more source

Mycobacterial cell division arrest and smooth‐to‐rough envelope transition using CRISPRi‐mediated genetic repression systems

open access: yesFEBS Open Bio, EarlyView.
CRISPRI‐mediated gene silencing and phenotypic exploration in nontuberculous mycobacteria. In this Research Protocol, we describe approaches to control, monitor, and quantitatively assess CRISPRI‐mediated gene silencing in M. smegmatis and M. abscessus model organisms.
Vanessa Point   +7 more
wiley   +1 more source

Polarization‐resolved femtosecond Vis/IR spectroscopy tailored for resolving weak signals in biological samples using minimal sample volume

open access: yesFEBS Open Bio, EarlyView.
Unique biological samples, such as site‐specific mutant proteins, are available only in limited quantities. Here, we present a polarization‐resolved transient infrared spectroscopy setup with referencing to improve signal‐to‐noise tailored towards tracing small signals. We provide an overview of characterizing the excitation conditions for polarization‐
Clark Zahn, Karsten Heyne
wiley   +1 more source

Do Smoothing Activities Indicate Higher or Lower Financial Reporting Quality? Evidence from Effective Tax Rates [PDF]

open access: yes, 2016
Prior literature is mixed as to whether smoothing through accruals indicates higher or lower financial reporting quality (Tucker and Zarowin 2006; Jayaraman 2008; Dechow et al. 2010).
Demere, Paul   +3 more
core  

The cooperative regulation of miR‐221 by APE1 and AUF1 impacts p27Kip1 defining a miR signature relevant for cervical cancer

open access: yesFEBS Open Bio, EarlyView.
A regulatory axis involving APE1, AUF1, and miR‐221 is proposed. Pri‐miR‐221 is processed by DROSHA and DICER to generate mature miR‐221, which targets p27Kip1 mRNA. APE1 and AUF1 compete for pre‐miR‐221 binding. Reduced APE1/AUF1 levels impair miR‐221 biogenesis, decrease p27Kip1 mRNA degradation, and promote cell cycle progression, chemoresistance ...
Matilde Clarissa Malfatti   +3 more
wiley   +1 more source

Proteasomal degradation of intracellularly expressed Amblyomin‐X limits suicide gene therapy potential in melanoma cells

open access: yesFEBS Open Bio, EarlyView.
This study explores the feasibility of expressing the antitumoral protein Amblyomin‐X through a suicide gene therapy approach and investigates its intracellular fate after gene delivery. Although the gene is efficiently expressed, melanoma cells rapidly degrade the Amblyomin‐X protein via proteasome activity.
Victor Dal Posolo Cinel   +4 more
wiley   +1 more source

Examining dual accounting systems in Europe. [PDF]

open access: yes
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar   +1 more
core  

Identifying transcription factors controlling the basal expression of human MRP4 highlights a substantial role for Sp1

open access: yesFEBS Open Bio, EarlyView.
The MRP4 transporter exports several drugs and signaling molecules. Here, we identified key promoter elements regulating basal MRP4 expression. Using reporter assays, we defined a conserved region with essential Sp1 and contributory Ets sites, which controlled basal MRP4 expression.
Debora Singer   +7 more
wiley   +1 more source

Financial Reporting Quality on the Cost of Debt with Emphasis on the Role of Financial Constraints in Iran [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study examines the relationship between financial reporting quality and the cost of debt in companies listed on the Tehran Stock Exchange, as well as the moderating role of financial constraints in this relationship.
Mohsen Imeni, Mozhdeh Parvizi
doaj   +1 more source

Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada Skpd Provinsi Riau) [PDF]

open access: yes, 2015
This research aim to analyze the impact of empirical utilization of information technology, the application of regions Financial Accounting System and application of the government accounting standards on the quality of regions financial reporting area ...
Diyanto, V. (Volta)   +2 more
core  

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