Results 301 to 310 of about 87,580 (344)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

Aquatic moss precipitates metals in the presence of a specific endophytic microbiome

open access: yesiMetaOmics, EarlyView.
Harnessing moss–microbe interactions for metal removal. Schematic representation of aquatic moss Warnstorfia fluitans and its microbial symbionts in the remediation of metal‐contaminated waters. Amplicon sequencing and advanced microscopy revealed microbial community composition and role of moss symbionts in metal accumulation within the moss tissues ...
Kaisa Lehosmaa   +15 more
wiley   +1 more source

Precise Masses Reveal that TOI-700 c is Low Density and TOI-700 d is Rocky

open access: yes
Gilbert E   +35 more
europepmc   +1 more source

Maize-Tripsacum-Teosinte allopolyploid (MTP), a novel dwarf mutant inducer tool in maize. [PDF]

open access: yesPlant Biotechnol J
Zhou Y   +22 more
europepmc   +1 more source

Multi‐dimensional, multi‐interfacial, and multi‐path synergy enables broadband absorption, corrosion resistance, Joule heating, and thermal performances in hierarchical carbon/Ni nanoparticles‐carbon nanocoils foams

open access: yesInfoMat, EarlyView.
Owing to the severe electromagnetic wave (EMW) pollution and the increasingly intricate operating environments, an excellent EMW absorber with multiple functions has become imperative. Herein, 3D/0D‐1D hierarchical carbon/Ni nanoparticles‐carbon noncoils (CNCs) composite foams with multi‐dimensional, multi‐interfacial and multi‐path structures can be ...
Beibei Zhan   +8 more
wiley   +1 more source

Farmer‐Led Strategies for Water Conservation in the Urmia Lake Basin, Iran

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT This study examines the urgent issues of water scarcity and limited farmer livelihoods in the Urmia Lake basin. To address these challenges, we apply the Governance, Autonomy, Integration, and Needs orientation (GAIN) methodology. Our participatory approach revealed that farmers prioritised actionable measures for water management, yield ...
Sina Besharat   +20 more
wiley   +1 more source

Magnetic reconnection in the plasma disk at 23 Jupiter radii. [PDF]

open access: yesNat Commun
Wang JZ   +9 more
europepmc   +1 more source

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