Results 111 to 120 of about 943,042 (302)

The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach

Journal of Accounting and Investment, 2016
This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is ...
Dwi Fitri Puspa
doaj  

Structural insights into an engineered feruloyl esterase with improved MHET degrading properties

FEBS Letters, EarlyView.
A feruloyl esterase was engineered to mimic key features of MHETase, enhancing the degradation of PET oligomers. Structural and computational analysis reveal how a point mutation stabilizes the active site and reshapes the binding cleft, expading substrate scope.
Panagiota Karampa, Konstantinos Makryniotis, Theofani‐Iosifina Sousani, Evangelos Topakas, Vangelis Daskalakis, Maria Dimarogona   +5 more
wiley   +1 more source

VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS

Malete Journal of Accounting and Finance
Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of ...
Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse   +3 more
doaj  

Una Evaluación Empírica del Fondo de Comercio

Revista de Contabilidad: Spanish Accounting Review, 2000
En el presente trabajo se analizará bajo una perspectiva empírica uno de los activos empresariales más controvertidos como es el fondo de comercio. Dicha controversia no se materializa únicamente en su definición, sino también en su cuantificación y ...
Manuel Larrán Jorge, Juan Monterrey Mayoral, Eva Mulero Mendigorri   +2 more
doaj  

A methionine‐lined active site governs carbocation stabilization and product specificity in a bacterial terpene synthase

FEBS Letters, EarlyView.
This study reveals a unique active site enriched in methionine residues and demonstrates that these residues play a critical role by stabilizing carbocation intermediates through novel sulfur–cation interactions. Structure‐guided mutagenesis further revealed variants with significantly altered product profiles, enhancing pseudopterosin formation. These
Marion Ringel, Carl P. O. Helmer, Shani Zev, Ronja Driller, Emily Buhr, Markus Reinbold, Renana Schwartz, Gabriel Foley, Mikael Boden, Daniel Garbe, Gerhard Schenk, Dan Thomas Major, Bernhard Loll, Thomas Brück   +13 more
wiley   +1 more source

The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands [PDF]

Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements.
Buijink, W.F.J., Eken Ra, R.C.W., Wang, Y.   +2 more
core   +1 more source

Pengaruh Nilai Laba Dan Nilai Buku Terhadap Relevansi Nilai Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderating (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode Tahun 2010-2014) [PDF]

, 2016
This study aims to determine the disclosure of Corporate Social Responsibility (CSR) as moderating variable on the value relevance of earnings and book value.
, Dra. Rina Trisnawati, Ak, M.Si, Ph.D, Permatasari, Wulan Indah   +1 more
core  

Valosin‐containing protein counteracts ATP‐driven dissolution of FUS condensates through its ATPase activity in vitro

FEBS Letters, EarlyView.
Biomolecular condensates formed by fused in sarcoma (FUS) are dissolved by high ATP concentrations yet persist in cells. Using a reconstituted system, we demonstrate that valosin‐containing protein (VCP), an AAA+ ATPase, counteracts ATP‐driven dissolution of FUS condensates through its D2 ATPase activity.
Hitomi Kimura, Shin‐ichi Tate, Kyota Yasuda   +2 more
wiley   +1 more source

A systematic PRISMA review: transparency in reporting of economic entities [PDF]

CES Working Papers
In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research ...
Ana - Maria PARASCAN (OBREJA)
doaj  

EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]

Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
core