Results 31 to 40 of about 20,748,416 (291)
The relative information content of audited and unaudited financial data releases
South African Journal of Business Management, 1987 This article reports the results of a study which empirically investigates the relative information content of the three statutory reports required in terms of the Companies Act (1973) (viz.
R. F. Knight, J. F. Affleck-Graves
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, 2023 Using a sample of listed Chinese companies between 2010 and 2019, this study examines the impact of the carbon emissions trading scheme (ETS) on audit reporting aggressiveness.
Hu, Zhongxu +4 more
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FEBS Letters, EarlyView.Vacuolar H+‐ATPase (V‐ATPase) is a multisubunit rotary proton pump that acidifies intracellular compartments. Using elastic network models, we identified conserved hinge residues that govern its large‐scale functional motions. We show that intrinsically encoded ‘soft modes’ drive critical functional transitions, including rotary catalysis and ...
Diksha Parwana +3 more
wiley +1 more source
Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [PDF]
مجله دانش حسابداری, 2011 The operating performance of a firm is not directly observable. The earlier researches have shown that criteria such as accounting earnings and cash flows are representatives of unobservable aspects of operating performance.
Ahmad Khodami Pour, Azadeh Esmaeili
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Tumour‐proximal deep serum proteomics identifies biomarkers associated with ovarian cancer
Molecular Oncology, EarlyView.New biomarkers are needed for early ovarian cancer detection. Ovarian (tumour‐proximal) and peripheral vein serum from healthy women and patients with benign or malignant tumours underwent nanoparticle‐enriched deep proteomics. Ovarian serum yielded more protein identifications and revealed tumour‐reflective signatures.
Darren Lau +9 more
wiley +1 more source
Informational content of key audit matters and financial analysts’ forecasts
Revista Contabilidade & Finanças, 2022 The aim of this article was to analyze the relationship between the informational content of the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial analysts’ forecasts for the companies listed on the B3 S.A.
Lauren Dal Bem Venturini +3 more
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Directed evolution of enzymes at the crossroads of tradition and innovation
FEBS Open Bio, EarlyView.An iterative cycle of data‐driven enzyme optimization comprising four stages: genetic diversification of a template enzyme, expression of protein variants, high‐throughput evaluation, and machine‐learning‐guided redesign of the next variant library.
Maria Tomkova +2 more
wiley +1 more source
Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows [PDF]
Journal of Management Control, 2011 This paper studies the role of the accrual process for providing value relevant information on intangibles. Expensing research & development (R&D) expenditures is, by nature, equivalent to cash accounting. Prior studies have found that accrual information has superior explanatory power for market values compared to cash flows (Dechow in J.
Dinh, Tami, Schultze, W.
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Incremental Information Content Dalam Opini Audit Unqualified Dengan Paragraf Penjelasan [PDF]
, 2007 This study investigates whether there is any different market reaction to unqualified and unqualified with explanatory paragraph audit opinion. The result of empirical univariate and regression test on 291 firm-years, with balanced proportion between the
Leo, Lianny, Leo, L. (Lianny)
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