Results 101 to 110 of about 616 (255)

The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis)

open access: yes
Corporate Governance deals with the ways in which suppliers of finance to corporations assure themselves of getting a return on their investments. This paper analyses the effects of legal systems and accounting conservatism on corporate governance. The U.
Narayanan, Supreena
core  

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari. [PDF]

open access: yes, 2017
This study examines the unconditional conservatism and earnings quality as part of corporate governance before and after IFRS convergence in Indonesia.
Puspitasari, Evita   +2 more
core  

SpaMode: A Broadly Applicable Framework for Deciphering Spatial Multi‐Omics Using Multimodal Mixture of Disentangled Experts

open access: yesAdvanced Science, EarlyView.
SpaMode introduces a versatile framework for spatial multi‐omics integration across vertical, horizontal, and mosaic scenarios. By disentangling modality‐invariant and variant features through a mixture‐of‐experts mechanism, it adaptively reconfigures spatially heterogeneous signals.
Xubin Zheng   +6 more
wiley   +1 more source

Do conditional and unconditional conservatism impact earnings quality and stock price

open access: yes, 2011
The purpose of this paper is to examine the impact of conditional and unconditional conservatism on earnings ’ quality and stock prices in Egyptian context and provide further insights on the effects of earnings’ quality on stock prices.
Rasha M. Elbolok   +4 more
core  

Tax avoidance and its relation to accounting conservatism [PDF]

open access: yes
Thesis (PhD (Accounting Sciences))--University of Pretoria, 2024.This thesis explores the relationship between tax avoidance and accounting conservatism for publicly listed corporate taxpayers, and whether the relationship differs for conditional and ...

core   +1 more source

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

open access: yesAdvanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai   +3 more
wiley   +1 more source

Natural Resistance to Ovarian Hyperstimulation Syndrome in Estrildid Finches Reveals Macrophage GPR183 as a Potential Therapeutic Target

open access: yesAdvanced Science, EarlyView.
Ovarian macrophage depletion reverses OHSS resistance in estrildid finches and exacerbates OHSS symptoms in rats. Activating macrophage GPR183 alleviates OHSS by reducing pro‐inflammatory factors, increasing immunomodulatory molecules, remodeling CD44/SDC4‐mediated communication, and restoring immune homeostasis.
Xiaofei Yan   +11 more
wiley   +1 more source

From Label‐Free Multiphoton Imaging to Pathological Reports: A Vision‐Language Breast Cancer Margin Pathological Diagnosis System

open access: yesAdvanced Science, EarlyView.
MarginPath is a novel vision‐language system that automates breast cancer margin assessment using a single label‐free multiphoton microscopy image. By integrating tumor‐associated collagen signatures with virtual H&E imaging, it generates accurate margin heatmaps and comprehensive diagnostic reports.
Shu Wang   +15 more
wiley   +1 more source

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