Similarly, if Mohan has to buy equipment on credit for an amount of 10,00,000 from an equipment manufacturing company, then it will result in the following effect on the accounting. Purchasing of new equipment on credit increases the asset base of the business by Rs. 10,00,000 Purchasing ...
Single entry accounting system has been superseded by double entry accounting. You may still find limited use of single entry accounting system by individuals and small organizations that keep an informal record of receipts and payments. Double entry accounting system is based on the duality principle...
dual holdingsaccounting conservatisminformation asymmetriesagency conflict of debtThis study evaluates whether dual holdings report less conservatively than non-dual holdings. We define dual holdings as firms who have at least one shareholderdoi:10.2139/ssrn.2830380Lopatta, Kerstin...
This study investigates the effect of banks’ dual holding on bank lending and firms’ investment decisions using a sample of listed firms in China. We find that dual holding leads to easier access to bank loans, a result that is more pronounced for non-state-owned enterprises (non-SOEs) th...
Hedgehog (Hh) pathway plays multiple roles in many physiological processes and its dysregulation leads to congenital disorders and cancers. Hh regulates the cellular localization of Smoothened (Smo) and the stability of Cubitus interruptus (Ci) to fine-t
From the perspectives of the social metwork and manufacturing industry evolution, this paper investigates an important dual inhibition mechanism of the factor market distortion on the total factor productivity of Producer Services in China. We establish a mediating effect model theoretically, and test it...
The overall model for behavioral engagement was statistically significant, with the mental health factors accounting for 40.4% of the variance in behavioral engagement, F(4, 600) = 101.54, p <.001. Behavioral engagement was significantly positively associated with school connectedness (B =...
When analyzed separately by sex, BMI showed a significant effect in males for trunk fat mass in kg, with a small effect size (p = 0.004; η²p = 0.039). Significant moderate effects were observed for the right (p = 0.000; η²p = 0.086) and left lower limbs (...
However, they also observed a nearly significant negative correlation between perspective taking—the cognitive aspect of empathy—and compassion fatigue, with compassion fatigue accounting for the significant overall effect between perspective taking and grief. Other research team observed that higher ...
AI high-definition technology that captures brighter night scenes and clearer faces, even in the darkest of twilight. Party Portrait The camera intelligently adds on light painting for a more atmospheric effect. Sports Mode Selfie Other V23 Pro ...