Results 111 to 120 of about 11,739,936 (213)

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann, Willekens, Marleen, Vander Bauwhede, Heidi   +2 more
core  

Examining Ownership Structure's Impact on Sustainability Disclosure to Enhance Corporate Value: Evidence from Indonesia

The Indonesian Journal of Accounting Research
This study investigates the impact of ownership structure (foreign, government, and public ownership) on sustainability reporting, as measured by Environment, Social, and Governance (ESG) scores.
Rahayu Lestari, Sukma Annisa Suwadji, Dewi Refianingrum Muthmainnah, Eno Sriwulandari, Indra Wijaya Kusuma, Frendy   +5 more
doaj   +1 more source

Artificial Intelligence Meets Micro/Nanorobotics

Advanced Materials, EarlyView.
Artificial intelligence is transforming micro‐ and nanorobots from externally controlled, task‐specific machines into adaptive, autonomous systems. Machine learning, multimodal perception, digital twins, AI‐guided materials and geometry design enhance propulsion, localization, decision‐making, whichaccelerates clinical and environmental applications ...
Fatma M. Yurtsever, Minitha Cherukutty Ramakrishnan, Ian Kuula Ross, Ivan Zelinka, Hamed Shahsavan, Michal Otyepka, Martin Pumera   +6 more
wiley   +1 more source

The Evolution of Corporate Ownership After IPO: The Impact of Investor Protection [PDF]

Recent research documents that ownership concentration is higher in countries with weak investor protection. However, drawing on panel data on corporate ownership in 34 countries between 1995 and 2006, we show this pattern does not hold for newly public ...
C. Fritz Foley, Robin Greenwood
core  

Ownership structure, voting and risk [PDF]

, 2011
We analyze the determinants of ownership structure in firms when conflicts of interest on risk arise endogenously via different ownership stakes and firm decisions are made through majority voting. A large block is chosen to incentivize monitoring.
Dhillon, Amrita
core  

Electrolyte Engineering Challenges and Opportunities for Next‐Generation Aqueous Ammonium‐Ion Batteries

Advanced Materials, EarlyView.
Aqueous ammonium‐ion batteries (AAIBs) face a hydrogen‐bond paradox: the HB network enables fast NH4+ transport but triggers water decomposition. This review dissects this dilemma, evaluates multiple electrolyte engineering strategies, and outlines four future directions for next‐generation AAIB design ABSTRACT Aqueous ammonium‐ion batteries (AAIBs ...
Zi‐Hang Huang, Xiaoyu Liu, Shuai Mao, Lingfeng Zhu, Zhijun Wu, Hongge Pan, Tianyi Ma   +6 more
wiley   +1 more source

Bank Ownership and Performance Does Politics Matter? [PDF]

This paper uses a new dataset to reassess the relationship between bank ownership and bank performance, providing separate estimations for developing and industrial countries.
Panizza, Ugo, Yañez, Monica, Micco, Alejandro   +2 more
core  

Pengaruh Ownership Retention, Reputasi Auditor, Laba Perusahaan, dan Underpricing terhadap Nilai Perusahaan dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi

Journal of Accounting and Investment, 2015
This research aims to examine the effect of ownership retention (OR), auditor's reputation, company's profit and underpricing on the value of the firm after an initial public offering and the moderating effect of managerial ownership and institutional ...
Barbara Gunawan, Mazda Halim
doaj  

Poly(Alkoxythiophene) Rod‐Coil Block Copolymers for Organic Electrochemical Transistors

Advanced Materials, EarlyView.
We present the first synthesis of poly(3‐alkoxythiophene) rod‐coil block copolymers as a new architecture for OMIECs. Incorporating PEG and PLLA coils can enhance device performance beyond the homopolymer. The figure‐of‐merit depends uniquely on coil length.
Junfu Tian, Wentao Shan, Rachael Found, Paola Mantegazza, Francesco Leoni, Andreas W. Erhardt, Yuyun Yao, Matus Stredansky, Arianna Magni, Adam Marks, Elena Chulanova, Zeinab Hamid, Yueying Huang, Wanpeng Lu, Xian'e Li, Baopu Zhang, Qingpei Wan, Christina Kousseff, Matilde Concilio, Ruth Theresia Arwani, Caroline A. Ross, Sahika Inal, Giovanni Costantini, Iain McCulloch   +23 more
wiley   +1 more source

Percolation‐Driven β‐Relaxation Enables Resonant Acceleration of Crystallization in Amorphous Phase‐Change Materials

Advanced Materials, EarlyView.
Mobile‐atom percolation underlying β‐relaxations fundamentally dictates the crystallization pathways of phase‐change materials. High‐frequency ultrasonic excitation dynamically modulates this critical mobility percolation network, substantially accelerating the crystallization process.
Yu‐Yao Liu, Liang Gao, Jun‐Ying Jiang, Yiming Zhou, Jan Luebben, Di Zhao, Xiaoling Lu, Maximilian J. Müller, Ulrich Boettger, Jiang‐Jing Wang, Hai‐Bin Yu, Shuai Wei   +11 more
wiley   +1 more source