Results 61 to 70 of about 616 (255)
The economic determinants of conditional conservatism. [PDF]
We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz +2 more
core
Accounting conservatism and bankruptcy risk [PDF]
, 2010 This study examines the relation between accounting conservatism and bankruptcy risk using a large sample of U.S listed firms from fiscal year 1989 to 2007. We present evidence that unconditional and conditional conservatism generally mitigate subsequent
Biddle, GC, Song, FM, Ma, L, Kim, JB
core +1 more source
Laser‐Induced Graphene from Waste Almond Shells
Advanced Functional Materials, EarlyView.Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova +9 more
wiley +1 more source
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz +2 more
core
Advanced Functional Materials, EarlyView.Diagnostic analysis via the heterojunction validation funnel. The funnel illustrates the hierarchical stratification of 30 reported Type‐II systems based on the three‐phase, seven‐step diagnostic framework. Complete validation through all phases is achieved by only 3.3% of systems, while 96.7% lack full mechanistic validation, revealing a pervasive ...
Ki‐Hyun Kim
wiley +1 more source
Natural Biomaterials for Osteochondral Repair: From Source to Strategy
Advanced Healthcare Materials, EarlyView.Biological origin‐guided overview of natural biomaterials and therapeutic strategies for osteochondral tissue engineering. The circular diagram categorizes representative materials and strategies into plant/algae‐derived, microbial‐derived, animal‐derived, and human‐derived sources, centered on an osteochondral defect repair model.
Hengyu Liu +5 more
wiley +1 more source
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
core
Advanced Materials Technologies, EarlyView.A custom shape memory polymer material selection process relates quantitative application criteria (e.g., compression garment yarns) to material characterization information. The selected materials are manufactured into yarn geometries, which expand the design space by creating structural stress‐strain profiles beyond the nominal material stress‐strain
Michaela Andrews +2 more
wiley +1 more source
Conservatism and Book-Tax Differences
, 2009 I investigate the relation between conservatism and book-tax differences (BTDs), where “conservatism” refers to conservatism in the financial statement context (as opposed to the taxable income context).
Wendy Heltzer
core +1 more source
Magnetic Droplet Manipulation on Open Surfaces
Advanced Materials Technologies, EarlyView.Recent advances in the manipulation of magnetic droplets demonstrate various manipulations on open surfaces, including transport, splitting, merging, and force‐controlled motion, enabled by magnetic particles and external fields. ABSTRACT Manipulation of liquids on a smaller scale enables applications in various fields, particularly diagnostics and ...
Robab Jahangir, Vahid Nasirimarekani
wiley +1 more source