This study responds to calls for further research on how the institutional context of code law rooted countries impeded or supported adoption International Financial Reporting Standards (IFRS). We contribute debate whether pre-IFRS Anglo-Saxon versus Continental European model persists under IFRS. The experiences Brazil and Portugal with respect IFRS are underexamined allow a comparison an adva...

International Financial Reporting Standards (IFRS) are standards and framework adopted globally to harmonize divergent national improve financial reporting quality. This study empirically investigated the effect of IFRS adoption on performance listed firms in Nigeria using data from all 21 banks Nigerian Stock Exchange as at 31st December 2016. Using two robust measures – profitability growth, ...

Peyer's patches (PPs) simultaneously initiate active and quiescent immune responses in the gut. The immunological function is achieved by the rigid regulation of cell distribution and trafficking, but how the cell distribution is maintained remains to be elucidated. In this study, we show that binding of stromal cell-derived lymphoid chemokines to conventional dendritic cells (cDCs) is essentia...

ObjectivesOrphan medicinal products (OMPs) often receive market authorization under conditions imposed by regulators for ongoing postauthorization surveillance (PAS) to answer questions that remain at the time of entry. This may be provided through industry-funded registries (IFRs). Nevertheless, data in these not sufficient quality and always accessible regulatory review. We propose a mandator...

O objetivo do trabalho foi identificar tendências de investigações científicas, publicadas no período 2008 a 2020, sobre aplicação das International Financial Reporting Standards (IFRS) nos países africanos. Por meio uma revisão da literatura, foram analisados, em particular, os tópicos abordados, motivos e teorias aplicadas estudos. As fontes recolha dados as bases Emerald Insiht Sience Direct...

Purpose Existing research has concluded that accounting quality is influenced not only by the of standards, but also enforcement systems. Therefore, one key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving quality. However, still does know what been studied about this relationship in scientific literature. Accordingly, purpose paper to identify, ...

We show real effects of financial reporting transparency on the domestic banking sector. Transparent financial reporting facilitates non-financial firms’ access to arm’s-length financing from external capital markets and foreign banks. This diminishes non-financial firms’ reliance on domestic banks for their financial services. Domestic banks thus face increased competition from the alternate p...

Pyrrolysyl-tRNA synthetase (PylRS) and its cognate tRNA(Pyl) have emerged as ideal translation components for genetic code innovation. Variants of the enzyme facilitate the incorporation >100 noncanonical amino acids (ncAAs) into proteins. PylRS variants were previously selected to acylate N(ε)-acetyl-Lys (AcK) onto tRNA(Pyl). Here, we examine an N(ε)-acetyl-lysyl-tRNA synthetase (AcKRS), which...