Results 21 to 30 of about 2,868 (182)

Interactive information disclosure and non-penalty regulatory review risk

Journal of Management Science and Engineering, 2023
Using monthly data from the Shenzhen Stock Exchange's ‘Hudongyi’ platform and comment letters from December 2014 to December 2018, this study investigates the influence of interactive information disclosure on non-penalty regulatory review risk.
Meng Wang, Yongjie Zhang, Yizhe Dong, Gaofeng Zou, Wanlong Zhao   +4 more
doaj   +1 more source

Identification and characteristics of temperature-sensitive sites of Pseudomonas plecoglossicida based on aptamers

Aquaculture Reports, 2023
Pseudomonas plecoglossicida can infect Pseudosciaena crocea and cause visceral white spot disease, resulting in substantial economic losses to the P. crocea industry.
Yunting Fan, Jing Xu, Xiaojun Lin, Jiang Zheng, Lixing Huang, Qingpi Yan, Jiangyuan Huang, Ying Tan   +7 more
doaj   +1 more source

The value relevance of risk-related disclosure: Does the tone of disclosure matter?

Borsa Istanbul Review, 2022
This paper investigates whether risk-related disclosure, which includes aggregate risk disclosure and its tone, including upside and downside risk disclosures, is value relevant for investors in the UK market.
Tamer Elshandidy, Cheng Zeng
doaj   +1 more source

Streptomyces longbaonensis sp. nov., a novel actinomycete from an alpine meadow that enhances plant salt tolerance via antioxidative and osmotic regulation

Plant Stress
Soil salinization poses a significant threat to plant growth and agricultural yield. Harnessing the potential of plant growth-promoting rhizobacteria (PGPR) emerges as a promising strategy to bolster plant development and enhance tolerance to salt stress.
Benyin Zhang, Xin Xiang, Xiaolan Ma, Liang Chen, Jiao Li, Chenghang Sun, Hengxia Yin   +6 more
doaj   +1 more source

Relevancia de factores socioeconómicos en la convergencia a NIIF: Análisis en Pymes de dos sectores de Villavicencio

Entramado, 2019
El propósito del presente artículo consiste en demostrar el estado en el cual se encuentra la aplicación de las Normas Internacionales de Información Financiera (NIIF) en las pequeñas y medianas entidades y su relación con los factores socioeconómicos ...
María del Carmen Ruiz Sánchez, Lucila Perilla Ruiz   +1 more
doaj   +1 more source

Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange

Folia Oeconomica Stetinensia, 2019
Research background: The rules of preparing the statement of comprehensive income are included in the International Accounting Standard 1 “Presentation of Financial Statements” which gives a lot of freedom in the way information is presented in these ...
Prewysz-Kwinto Piotr
doaj   +1 more source

Determinants of corporate carbon disclosure: A step towards sustainability reporting

Borsa Istanbul Review, 2022
Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value.
Rajesh Desai
doaj   +1 more source

Corporate social responsibility disclosure and financial reporting quality: Evidence from Gulf Cooperation Council countries

Borsa Istanbul Review, 2021
This study examines the effect of corporate social responsibility disclosure (CSRD) on earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC).
Mawih Kareem AL Ani
doaj   +1 more source

Changes in Gabapentinoid Use Among Danish Patients With Spinal Pain: A Comparison of Two Secondary Care Cohorts 2013–2014 and 2021–2022

European Journal of Pain, Volume 30, Issue 6, July 2026.
ABSTRACT Background Gabapentinoids (gabapentin and pregabalin) are increasingly prescribed for spinal pain despite limited evidence of benefit and recognised risks. Understanding which characteristics influence prescribing and how prescription use has evolved may inform safer and more evidence‐based practice.
Anders Hansen, Dorthe S. Ziegler, Jan Hartvigsen, Christian V. Skovsgaard, Stine Clausen, Casper Nim   +5 more
wiley   +1 more source

An Interpretable Deep Learning Model for Detecting Tropical Cyclone Genesis Through Incorporation of the Dynamic and Thermodynamic Environment

Journal of Geophysical Research: Machine Learning and Computation, Volume 3, Issue 3, June 2026.
Abstract In recent decades, tropical cyclone (TC) track forecasting has improved significantly. However, prediction of TC genesis (TCG) remains challenging. Accurate prediction of TCG is critical for disaster prevention and mitigation. This study develops an interpretable deep learning model that integrates 3D‐residual blocks with gated recurrent units
Kaiji Liu, Haikun Zhao, Philip J. Klotzbach, Zhanhong Ma, Chunyi Xiang, Wei Zhong, Wei Tian, Liguang Wu   +7 more
wiley   +1 more source