Results 51 to 60 of about 3,702,990 (307)

Managerial Discretion in Accruals and Informational Efficiency [PDF]

open access: yesSSRN Electronic Journal, 2012
AbstractIn this paper, we examine the relation between managerial discretion in accruals and informational efficiency. We measure managerial discretion in accruals by the absolute value of abnormal accruals. Assuming that efficient prices follow a random walk, we measure informational efficiency by using stock return variance ratios.
Perotti, Pietro, Windisch, David
openaire   +2 more sources

Adult Sex Ratio as a Demographic Feedback Linking Mating Systems, Parental Care, and Evolution

open access: yesAdvanced Science, EarlyView.
Breeding systems are some of the most diverse social behavior, and our team is investigation the evolutionary causes of this diversity. This review summarises our research carried out at the University of Bath. We argue that demographic components of wild populations, especially the adult sex ratio, plays a key role driving breeding system variation ...
Tamás Székely, Oscar G. Miranda
wiley   +1 more source

Profitability management in wine-producing enterprises: assessing managerial efficiency through the DuPont model

open access: yesИкономика и управление на селското стопанство
This article examines the effectiveness of profitability management in wine-producing enterprises through the application of the DuPont model. Based on accounting data from a sample of firms, return on equity is analyzed through its key components – net
Tzvetelina Borisova
doaj   +1 more source

Machine Learning of Temperature‐Dependent Chemical Kinetics Using Parallel Droplet Microreactors

open access: yesAdvanced Science, EarlyView.
An integrated droplet microfluidics and machine learning framework enables high‐throughput characterization of temperature‐dependent reaction kinetics. Time‐resolved measurements from thousands of droplets train Neural ODE models that accurately predict nonlinear reaction dynamics across diverse thermal environments, bridging large‐scale ...
Mamoru Saita, Yutaka Hori
wiley   +1 more source

Labour-owned and participatory capitalist firms: different approaches to their financial and operative challenges

open access: yesInnovar: Revista de Ciencias Administrativas y Sociales, 2013
This paper analyzes the extent to which differences in operating performance, economic growth, efficiency and productivity between labour-owned (LOFs) and participatory capitalist (PCFs) firms can be attributed to their distinct capital-ownership ...
Zuray Melgarejo   +2 more
doaj  

The Impact of Managerial Ability and Overconfidence on Firm Risk-taking: The Moderating Role of Corporate Governance Efficiency [PDF]

open access: yesالمجلة العلمية للبحوث التجارية - جامعة المنوفية
This study aims to investigate the impact of managerial ability and overconfidence on firm risk-taking in Egypt and to examine the moderate effect of corporate governance efficiency on such a relationship.
hanaa elhabashy   +2 more
doaj   +1 more source

Endothelial miR‐15a/16‐1 Regulation of SYNE1 Mediates Structural and Functional Recovery after Traumatic Brain Injury

open access: yesAdvanced Science, EarlyView.
Endothelial miR‐15a/16‐1 deletion promotes long‐term recovery after traumatic brain injury by restoring SYNE1 expression. Enhanced endothelial SYNE1 preserves vascular integrity, protects white and gray matter, and improves neurological function. The endothelial miR‐15a/16‐1–SYNE1 axis emerges as a key regulator of neurovascular repair and a potential ...
Shun Li   +17 more
wiley   +1 more source

RSF1‐Dependent PAR Turnover Promotes 53BP1 Liquid Condensate Formation at DNA Damage Sites

open access: yesAdvanced Science, EarlyView.
At sites of DNA damage, RSF1 recruits PARG to accelerate PAR turnover, triggering a switch from PAR‐driven condensates to 53BP1 condensates. This condensate transition enables p53‐dependent gene transcription and coordinates the DNA damage response.
Yungyeong Heo   +10 more
wiley   +1 more source

Impact of CAP Direct Payments on French Farms’ Managerial Efficiency [PDF]

open access: yes
This paper investigates the relationship between CAP direct payments and managerial efficiency for French crop and beef farms. Managerial efficiency scores are calculated using a four-step approach that allows to disentangle managerial inefficiency from ...
Guyomard, Herve   +2 more
core  

The Effect of Ligand Reactivity and Carrier Mechanics on Thiol‐Mediated Cellular Uptake for miRNA Nano‐Drugs

open access: yesAdvanced Science, EarlyView.
The effect of ligand reactivity and carrier mechanics on thiol‐mediated uptake was investigated at the single‐molecule/particle level. The interaction kinetics of LA and AspA with membrane thiols were quantified; AspA is more efficient due to the higher binding affinity, greater binding stability, and more double‐disulfide binding, as well as greater ...
Zhuang Zhang   +7 more
wiley   +1 more source

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