Výsledky vyhledávání

Akademický článek

Accounting Conservatism In Non-State Companies And Consolidated Financial Statements

Publikováno v: Folia Oeconomica Stetinensia, Vol 24, Iss 2, Pp 141-161 (2024)

Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.

Externí odkaz: https://doaj.org/article/34d07d7fbcf04ee3b5b735f9b24141f7

Zobrazit plný text záznamu

Akademický článek

FACTORS SHAPING CORPORATE SOCIAL DISCLOSURE PRACTICES: EVIDENCE FROM THE SAUDI ARABIAN CONTEXT

Autor: Ilyes CHARCHAFA, Bilal KIMOUCHE

Publikováno v: Modern Management Review, Vol 29, Iss 3, Pp 39-57 (2024)

This research investigates factors influencing corporate social disclosure (CSD) within the context of Saudi Arabia. Specifically, it examines how corporate governance attributes and company characteristics impact the extent of CSD. The study utilize

Externí odkaz: https://doaj.org/article/8279f40d4df6477f914034b6cd335736

Zobrazit plný text záznamu

Akademický článek

Local work function on graphene nanoribbons

Autor: Daniel Rothhardt, Amina Kimouche, Tillmann Klamroth, Regina Hoffmann-Vogel

Publikováno v: Beilstein Journal of Nanotechnology, Vol 15, Iss 1, Pp 1125-1131 (2024)

Graphene nanoribbons show exciting electronic properties related to the exotic nature of the charge carriers and to local confinement as well as atomic-scale structural details. The local work function provides evidence for such structural, electroni

Externí odkaz: https://doaj.org/article/837ff1a772a24ec09dfb175878011dea

Zobrazit plný text záznamu

Akademický článek

Influence of permanent magnet parameters on the performances of claw pole machines used in hybrid vehicles

Autor: A. Kimouche, M. R. Mekideche, M. Chebout, H. Allag

Publikováno v: Electrical engineering & Electromechanics, Vol 2024, Iss 4, Pp 3-8 (2024)

Introduction. Claw pole machines (CPM) are commonly used in the automotive industry. Recently, importance has focused on the use and introduction of permanent magnets (PM) in this type of machine to increase the power density. This paper studies the

Externí odkaz: https://doaj.org/article/2799ce6b04d04cf0bbedaf21b1271a02

Zobrazit plný text záznamu

Akademický článek

Delocalized spin states at zigzag termini of armchair graphene nanoribbon

Autor: Stefan Šćepanović, Amina Kimouche, Jovan Mirković, Gehad Sadiek, Tillmann Klamroth, Abdou Hassanien

Publikováno v: Scientific Reports, Vol 14, Iss 1, Pp 1-8 (2024)

Abstract Using scanning tunneling microscopy and spectroscopy we demonstrate a revival of magnetism in 7-armchair nanoribbon by unpassivated atoms at the termini. Namely, a pair of intense Kondo resonances emerges at the peripheries of zigzag terminu

Externí odkaz: https://doaj.org/article/db9fbfb15eec4c94823efab2cf8d4c7b

Zobrazit plný text záznamu

Plný text ve formátu HTML

Akademický článek

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Autor: Kimouche Bilal, Charchafa Ilyes

Publikováno v: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 34, Iss 1, Pp 37-55 (2024)

This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variati

Externí odkaz: https://doaj.org/article/497b367942b444fd8e26e35ac7a7db77

Zobrazit plný text záznamu