Results 31 to 40 of about 47,511 (268)
Credit Rating and Managerial Voluntary Disclosure [PDF]
AbstractThis study investigates whether managers influence credit ratings via voluntary disclosures. I find that firms near a rating change have a higher incidence of a disclosure regarding product and business expansion (PBE) plans. This finding is more evident for firms that are subject to lower proprietary costs of disclosures, which implies that ...
openaire +3 more sources
Function‐driven design of a surrogate interleukin‐2 receptor ligand
Interleukin (IL)‐2 signaling can be achieved and precisely fine‐tuned through the affinity, distance, and orientation of the heterodimeric receptors with their ligands. We designed a biased IL‐2 surrogate ligand that selectively promotes effector T and natural killer cell activation and differentiation. Interleukin (IL) receptors play a pivotal role in
Ziwei Tang +9 more
wiley +1 more source
This study aims to investigate the effect of disclosure, ownership concentration and diversification on the cost of equity capital among non-financial Indonesian firms using IDX data during 2010-2014 periods.
Ratih Kusumawardhani
doaj +1 more source
تاثیر افشای سرمایه فکری بر هزینه سرمایه [PDF]
In a knowledge-intensive economy, a company’s intellectual capital contributes to its success and its ultimate value. Most of these intangible assets cannot be included into the company’s balance sheet and intellectual capital disclosures in the annual ...
ali rahmani +2 more
doaj +1 more source
Time after time – circadian clocks through the lens of oscillator theory
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 +2 more
wiley +1 more source
We examine the effects of firms’ life cycle stages on voluntary disclosure and the cost of equity capital. We also examine the relationship between the interaction of life cycle stages and voluntary disclosures measures on cost of equity capital.
Paulo Victor Novaes, Jose Elias Almeida
doaj +1 more source
The PI3Kδ inhibitor roginolisib (IOA‐244) preserves T‐cell function and activity
Identification of novel PI3K inhibitors with limited immune‐related adverse effects is highly sought after. We found that roginolisib and idelalisib inhibit chronic lymphocytic leukemia (CLL) cells and Treg suppressive functions to similar extents, but roginolisib affects cytotoxic T‐cell function and promotion of pro‐inflammatory T helper subsets to a
Elise Solli +7 more
wiley +1 more source
Impact of Corporate Governance Attributes on Voluntary Disclosure: Evidence from Iran [PDF]
The purpose of this paper is to examine the impact of corporate governance mechanisms on the extent of voluntary disclosure in annual reports of 213 companies listed in the Tehran Stock Exchange (TSE) for the period 1388 to 1389.
Rafik Baghoumian, Sajad Naghdi
doaj +1 more source
Investigating the Relationship between Voluntary Disclosure and Financial Performance and Earnings Management (Emphasizing the Moderating Role of the Corporate Life Cycle) [PDF]
This study aimed to investigate the relationship between voluntary disclosure and earnings management and financial performance during the life cycle of the listed companies in Tehran Stock Exchange.
Seyyed Mohammad Hosseini +1 more
doaj +1 more source
Managerial Extraversion and Corporate Voluntary Disclosure
AbstractThis article examines the effect of managers' personality trait of extraversion on the voluntary disclosure of their firms. Our results from analyzing archival data from Sweden show that the extraversion scores of CEOs and CFOs obtained from psychological tests are positively associated with the voluntary disclosure scores of their firms.
Florian Eugster +3 more
openaire +4 more sources

