Results 41 to 50 of about 396,744 (261)

The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit

open access: yesCogent Business & Management, 2022
Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried
Quoc Thuan Pham   +3 more
doaj   +1 more source

AGENCY CONFLICTS AND FINANCIAL REPORTING QUALITY

open access: yesEkonomska misao i praksa, 2023
This paper examines the impact of agency conflicts in owner-manager-creditors relations on financial reporting quality. Based on arguments from the agency theory and the positive accounting theory, we assume that companies without debt and in which managers are ultimate owners, i.e.
Šodan, Slavko   +2 more
openaire   +2 more sources

Cytoplasmic p21 promotes stemness of colon cancer cells via activation of the NFκB pathway

open access: yesMolecular Oncology, EarlyView.
Cytoplasmic p21 promotes colorectal cancer stem cell (CSC) features by destabilizing the NFκB–IκB complex, activating NFκB signaling, and upregulating BCL‐xL and COX2. In contrast to nuclear p21, cytoplasmic p21 enhances spheroid formation and stemness transcription factor CD133.
Arnatchai Maiuthed   +10 more
wiley   +1 more source

Potential therapeutic targeting of BKCa channels in glioblastoma treatment

open access: yesMolecular Oncology, EarlyView.
This review summarizes current insights into the role of BKCa and mitoBKCa channels in glioblastoma biology, their potential classification as oncochannels, and the emerging pharmacological strategies targeting these channels, emphasizing the translational challenges in developing BKCa‐directed therapies for glioblastoma treatment.
Kamila Maliszewska‐Olejniczak   +4 more
wiley   +1 more source

The Quality of Financial Reporting as a Motivation for Charity, Signaling, and Investment Activities of Social Responsibility [PDF]

open access: yesمطالعات تجربی حسابداری مالی
The aim of this study is to examine the presence of motivations related to the charity, signaling, and socially responsible investment (SRI) hypotheses, as well as the role of financial reporting quality in fostering these motivations, if present.
Hayder Hussein Nassr   +2 more
doaj   +1 more source

Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
Objective: This research studies the impact of managers' narcissism on financial reporting quality. Theoretically, self-identified managers with behavioral characteristics such as excessive selfishness, the tendency to exploit others to their own needs ...
Vajihe Bazrafshan   +2 more
doaj   +1 more source

LINC01116, a hypoxia‐lncRNA marker of pathological lymphangiogenesis and poor prognosis in lung adenocarcinoma

open access: yesMolecular Oncology, EarlyView.
The LINC01116 long noncoding RNA is induced by hypoxia and associated with poor prognosis and high recurrence rates in two cohorts of lung adenocarcinoma patients. Here, we demonstrate that besides its expression in cancer cells, LINC01116 is markedly expressed in lymphatic endothelial cells of the tumor stroma in which it participates in hypoxia ...
Marine Gautier‐Isola   +12 more
wiley   +1 more source

A subset of MMR‐proficient colon cancers responds to neoadjuvant immunotherapy

open access: yesMolecular Oncology, EarlyView.
Tan et al. reveal that a distinct subset of early‐stage pMMR colon cancers can respond to neoadjuvant immunotherapy. In the NICHE‐2 trial, responders (26%) were characterized by chromosomal instability, TP53 mutations, and proliferative cell‐cycle programs, whereas nonresponders showed metabolic and stromal reprogramming with TGF‐β‐driven ...
Eleonora Piumatti   +3 more
wiley   +1 more source

Boards of directors, audit committees and financial reporting quality. A systematic review [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
Measurement of financial reporting quality is a problematic task because financial reporting is difficult to observe and measure. The aim of the article is to present the methods of financial reporting quality meas-urement and a systematic review of ...
Karolina Skorulska, Dorota Dobija
doaj   +1 more source

Quality of Financial Reporting in China [PDF]

open access: yesSSRN Electronic Journal, 2009
This study uses restatements to reveal the low quality of past accounting information reported within China’s capital market. We show that up to a quarter of listed firms in Mainland China explicitly admitted the low quality of financial information by restating their previous financial reports between 1999 and 2005.
Xia Wang, Min Wu
openaire   +1 more source

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