Information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. The manipulations generate agency costs. Conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

background : studies have emphasized on the frontal eeg  symmetry as a mediator of emotional states. this research was aimed to examine the overall and asymmetric activities of the brain lobes under the affective states. methods : a coupling eeg was recorded in an eye closed awakened condition from 40 right handed female students under the baseline and affective states. results : bilaterally de...

The aims of the study were to investigate the differences in kinematics and kinetics between the dominant and nondominant leg during single-leg jumps without arm swing, and to determine the relationship between bilateral asymmetry in isokinetic knee strength and the single-leg jump. Isokinetic knee strength and single-leg jump kinematics and kinetics were measured in 11 male participants. The b...

Time irreversibility, a fundamental property of nonequilibrium systems, should be of importance in assessing the status of physiological processes that operate over a wide range of scales. However, measurement of this property in living systems has been limited. We provide a computational method derived from basic physics assumptions to quantify time asymmetry over multiple scales and apply it ...

BACKGROUND In hemiplegic gait, step length typically differs in magnitude between paretic and nonparetic sides. However, the direction of step-length asymmetry varies across stroke patients. OBJECTIVE The study sought to understand directional variations in step-length asymmetry in terms of asymmetries in forward foot placement relative to the trunk and trunk progression. METHODS A total of...

in this paper various arch models and relevant news impact curves including a partially nonparametric (pnp) one are compared and estimated with daily iran stock return data. diagnostic tests imply the asymmetry of the volatility response to news. the egarch model, which passes all the tests and appears relatively matching with the asymmetry in the data, seems to be the most adequate characteriz...

We present a comprehensive analysis of experimental results obtained for Fickian diffusion in the benchmark ternary liquid mixture of 1,2,3,4-tetrahydronaphthalene, isobutylbenzene, and dodecane (nC12) with equal mass fractions. Isothermal diffusion coefficients have been measured by two independent experimental methods: by Taylor dispersion technique, and by a counter flow cell fitted with an ...

the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

Purpose: Considering the influence of horizontal velocity on many biomechanical characteristics of walking, the purpose of this study was to investigate how inter-lower-limbs local and global asymmetry is influenced by changes in walking speed from slow to fast. Methods: Ground reaction force data and trajectory of attached markers of bilateral lower limbs of 15 right leg-dominant able-bodied ...