Results 91 to 100 of about 218,338 (329)
Advanced Engineering Materials, EarlyView.The tribological behavior of 100Cr6 steel spheres textured via Vickers microindentation is evaluated under lubricated sliding by varying both dimple size and density. Fine and dense textures significantly reduce friction across all lubrication regimes, while large dimples increase it.
Farideh Davoodi +3 more
wiley +1 more source
GOING CONCERN OPINION IN PROVIDING INFORMATION FOR THE MARKETS
Journal of Economics, Business, and Accountancy | Ventura, 2013 Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to keep their goingconcern operation. From such reasons, this study analyzes whether the going concern
openaire +1 more source
Multimodal Data‐Driven Microstructure Characterization
Advanced Engineering Materials, EarlyView.A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang +4 more
wiley +1 more source
The intraindustry effects of going concern audit reports [PDF]
This paper investigates the effect of a going concern opinion (GCO) on the equity value of the announcing firm’s competitors. On average, GCOs increase the value of a value-weighted portfolio of rivals by 0.37% at the event date.
Siri Terjensen +2 more
core
Hydrogen‐Assisted Fracture of Iron‐Based Fe–Ni–Al Alloys
Advanced Engineering Materials, EarlyView.Principal relations and fracture mechanisms of single‐phase and precipitate‐strengthened Fe–Ni–Al alloys subjected to prior electrochemical hydrogen charging are identified. The mechanisms of hydrogen effect on strength and microhardness are discussed, including hydrogen‐induced increase in microhardness and the role of hydrogen in fracture behavior ...
Nataliya Yadzhak +3 more
wiley +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019 Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself
Ida Ayu Budhananda Munidewi +1 more
doaj +1 more source
Going-concern opinions, executive tenure and gender
Corporate Ownership and Control, 2015 Regulators in the USA and elsewhere have shown renewed interest in auditors’ judgments related to going-concern modified (GC) audit reports. Such judgments involve evaluating management’s plans, and prior research suggests that executive turnover is associated with significant organizational changes.
openaire +1 more source
SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT [PDF]
The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements.
Adela Socol
core
A Dislocation Perspective on Strength and Toughness in Ceramics
Advanced Engineering Materials, EarlyView.Dislocations in ceramics enjoy a long but yet under‐appreciated history. The three research waves for dislocations in ceramics highlight the topic evolution over the last 90 years. This review focuses on the impact of dislocation on strength and toughness in ceramics.
Xufei Fang
wiley +1 more source
Journal of Accounting and Investment, 2016 This research have a purpose to test the effect of Audit Quality, opinion shopping, debt default, company growth and company financial condition to going concern audit opinion acceptance.
Siti Istiana
doaj