Results 101 to 110 of about 3,104,463 (339)

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  

Beyond harsh trade? The relevance of ‘soft’ competitiveness factors for Ugandan enterprises to endure in Global Value Chains [PDF]

, 2008
This article is based on an empirical study which examined the issues of organization and coordination of global production and trade for the case of trade between Uganda and Europe.Respective experiences of 34 exporters in Uganda and 19 importers in ...
Wiegratz, Jörg
core  

Time after time – circadian clocks through the lens of oscillator theory

FEBS Letters, EarlyView.
Oscillator theory bridges physics and circadian biology. Damped oscillators require external drivers, while limit cycles emerge from delayed feedback and nonlinearities. Coupling enables tissue‐level coherence, and entrainment aligns internal clocks with environmental cues.
Marta del Olmo, Carolin Ector, Hanspeter Herzel   +2 more
wiley   +1 more source

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 Study of the Relevance between Service Design and Consumer-Perceived Value Based On Social Marketing in Cultural and Creative Industry

, 2021
Wu Yan, Lei Ren
openalex   +1 more source

Value relevance of realized gains and losses on available-for-sale securities [PDF]

, 2020
Retno Yulianti, Ari Kuncara Widagdo, Doddy Setiawan, Bambang Sutopo   +3 more
openalex   +1 more source

Value-Relevance of the Outside Corporate Governance Information: a Canadian Study [PDF]

This study examines whether the corporate governance rankings published by The Globe and Mail, a reputed national Canadian newspaper, are reflected in the values that investors accord to firms.
Sylvie Berthelot, Tania Morris
core  

Learning from Kaupapa Māori: Issues and techniques for engagement [PDF]

, 2010
This article argues for recognition of the value and relevance of Indigenous knowledges about principles and practices of engagement to theory-building and praxis in public relations. Specifically, in this article, the Kaupapa Māori body of knowledge and
Love, T., Tilley, E.
core   +1 more source

An upstream open reading frame regulates expression of the mitochondrial protein Slm35 and mitophagy flux

FEBS Letters, EarlyView.
This study reveals how the mitochondrial protein Slm35 is regulated in Saccharomyces cerevisiae. The authors identify stress‐responsive DNA elements and two upstream open reading frames (uORFs) in the 5′ untranslated region of SLM35. One uORF restricts translation, and its mutation increases Slm35 protein levels and mitophagy.
Hernán Romo‐Casanueva, Ariann E. Mendoza‐Martínez, P. Abril Medina‐Flores, Carlos Campero‐Basaldua, Alexander DeLuna, Soledad Funes   +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