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Cogent 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
IFRS adoption and financial reporting quality in the MENA region
Journal of Applied Accounting Research, 2021 PurposeGlobal interest in adopting the International Financial Reporting Standards (IFRS) has risen rapidly; however, the Middle Eastern and North African (MENA) countries have reacted differently towards the international diffusion.
Abdulbaset Ab Klish +2 more
semanticscholar +1 more source
Molecular Oncology, EarlyView.ERRFI1, a neural crest (NC)‐associated gene, was upregulated in melanoma and negatively correlated with the expression of melanocytic differentiation markers and the susceptibility of melanoma cells toward BRAF inhibitors (BRAFi). Knocking down ERRFI1 significantly increased the sensitivity of melanoma cells to BRAFi.
Nina Wang +8 more
wiley +1 more source
The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality [PDF]
, 2019 Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality.
AICPA +8 more
core +1 more source
Potential therapeutic targeting of BKCa channels in glioblastoma treatment
Molecular 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
Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
core +3 more sources
Investigating the Influence of Managers' Narcissism on Financial Reporting Quality [PDF]
بررسیهای 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
'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles' [PDF]
, 2001 The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance.
Kirk, N. E.
core
Non-audit service fees and financial reporting quality: a meta-analysis [PDF]
, 2012 Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial ...
Habib, A
core +1 more source
Molecular Oncology, EarlyView.We show that the majority of the 18 analyzed recurrent cancer‐associated ERBB4 mutations are transforming. The most potent mutations are activating, co‐operate with other ERBB receptors, and are sensitive to pan‐ERBB inhibitors. Activating ERBB4 mutations also promote therapy resistance in EGFR‐mutant lung cancer.
Veera K. Ojala +15 more
wiley +1 more source