Results 181 to 190 of about 82,946 (223)

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, EarlyView.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?

open access: yesAbacus, EarlyView.
The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley   +1 more source

Mechanism-Aware Deep Learning for Polar Reaction Prediction. [PDF]

open access: yesJ Am Chem Soc
Miller RJ   +4 more
europepmc   +1 more source

An Ad Libitum‐Fed Diet That Matches the Beneficial Lifespan Effects of Caloric Restriction but Acts via Opposite Effects on the Energy‐Splicing Axis

open access: yesAging Cell, EarlyView.
Caloric restriction (CR) and an ad libitum‐fed low‐protein, high‐carbohydrate, high‐fibre (LPHC) diet both improve longevity and metabolic health relative to a control diet. Liver proteomics revealed CR alone increased proteins associated with mitochondrial pathways and energy metabolism.
Amanda E. Brandon   +14 more
wiley   +1 more source

Telomerase Depletion Accelerates Ageing of the Zebrafish Brain

open access: yesAging Cell, EarlyView.
Telomerase depletion accelerates markers of ageing in the zebrafish brain, ranging from dysregulated immune and stress ageing transcriptomic hallmarks to in situ accumulation of senescence‐associated markers and inflammation, dysfunction of the blood–brain barrier and increased anxiety behaviour.
Raquel R. Martins   +17 more
wiley   +1 more source

Naturalistic fMRI and MEG recordings during viewing of a reality TV show. [PDF]

open access: yesSci Data
Li J   +8 more
europepmc   +1 more source

Early‐Life Climbing Stratifies the Metabolome and Mortality Risk in Genetically Identical Flies

open access: yesAging Cell, EarlyView.
Isogenic Drosophila melanogaster vary greatly in longevity. Fractionation of an isogenic cohort based on climbing behavior early in life stratifies variation in the metabolome, longevity and mortality risk offering a tractable system to study intrinsic sources of variation in aging.
Benjamin R. Harrison   +6 more
wiley   +1 more source

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