Results 31 to 40 of about 4,518 (184)

Earnings Quality and Stock Crash Risk: A Study in Indonesia

open access: yesFolia Oeconomica Stetinensia
Earnings is essential information for investors. Therefore, the quality of earnings influences optimal investment decisions. Poor earnings quality leads to wrong investment decisions and increases the risk of stock crashes, which are detrimental to ...
Alverina Jessica Clara   +2 more
doaj   +1 more source

Air pollution, bid price bias, and IPO underpricing

open access: yesBorsa Istanbul Review, 2023
We examine the impact of air pollution on underpricing of initial public offerings (IPOs) and its underlying mechanisms. Our findings suggest that IPO underpricing increases when air pollution is more severe in cities where bidding investors are located.
Qi Wang   +3 more
doaj   +1 more source

Expert‐Based Prioritization of Control Measures for Salmonid Rickettsial Septicemia in Chilean Salmon Aquaculture

open access: yesJournal of Fish Diseases, EarlyView.
ABSTRACT Piscirickettsiosis (SRS) remains the main infectious disease affecting salmon aquaculture in Chile. This study evaluated expert perceptions of the effectiveness of SRS control measures and the level of agreement among industry professionals.
Patricio Bustos   +4 more
wiley   +1 more source

Does environmental uncertainty influence the application of strategic management accounting? An investigation of listed manufacturing firms in Nigeria

open access: yesJournal of Economics and Management
Aim/purpose – This research investigates the influence of environmental uncertainty on applying strategic management accounting among listed manufacturing companies in Nigeria.
Eferakeya Idowu
doaj   +1 more source

Effects of light- vs. heavy-load squat training on velocity, strength, power, and total mechanical work in recreationally trained men and women

open access: yesBiology of Sport, 2023
The purpose of this study was to investigate the effects of light and heavy loads in the squat exercise on kinematics and mechanical variables in recreationally trained men and women. Twenty-two men and sixteen women were assigned to 4 groups: 40% and 80%
Carlos Valenzuela-Barrero   +3 more
doaj   +1 more source

Influence of different manufacturing materials on the accuracy and fitting of full‐arch restorations using a photogrammetry scanner—In vitro study

open access: yesJournal of Prosthodontics, EarlyView.
Abstract Purpose This study aimed to assess the accuracy of a photogrammetry scanner and evaluate the influence of four different manufacturing materials on the accuracy and fitting of full‐arch restorations made using a photogrammetry scanner. Materials and Methods A cast with six implant abutment analogs was made.
Paulo Sergio Borella   +6 more
wiley   +1 more source

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj   +1 more source

By Disobedience to Success: When Brand Value should be Measured in a Different Way than how the Theory Recommends

open access: yesEconomics and Culture, 2017
Brand value building and managing is an interdisciplinary issue with serious impact on company's effective market performance. Knowing this, more and more companies try to extract the competitive advantage of a valuable brand.
Kliestikova Jana, Kovacova Maria
doaj   +1 more source

Peripheral Inflammation and Sleep Loss Induce Coordinated Motivational Changes: An Experimental Two‐Hit Stress Model

open access: yesJournal of Sleep Research, EarlyView.
ABSTRACT Sleep loss and low‐grade inflammation are common stressors that affect behaviour and recovery needs. To examine their separate and combined effects on motivation for everyday behaviours, we developed a two‐hit experimental model. Participants (N = 56, 31 women) completed three experimental visits: sleep saturation (two nights, 9 h in bed/night)
John Axelsson   +6 more
wiley   +1 more source

Turnip mosaic virus utilizes the lipid droplet biogenesis machinery to facilitate its propagation in plants

open access: yesNew Phytologist, EarlyView.
Potyvirus turnip mosaic virus induces neutral lipid accumulation and lipid droplet biogenesis in infected leaves for its own benefit. Summary Lipid droplets (LDs), which are dedicated to storing neutral lipids (NLs), are dynamic organelles involved in numerous other functions, including membrane remodeling during abiotic stress.
Léna Jambou   +16 more
wiley   +1 more source

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