What Affects Factor Loading Uncertainty and Expected Returns? The Role of Accounting Quality

2021 ◽  
Author(s):  
Bin Miao ◽  
Chenkai Ni ◽  
Charles Shi
Keyword(s):  
Factor Loading ◽  
Expected Returns ◽  
Accounting Quality ◽  
Loading Uncertainty

scholarly journals Factor-Loading Uncertainty and Expected Returns

2012 ◽  
Vol 26 (1) ◽  
pp. 158-207 ◽  
Author(s):  
Christopher S. Armstrong ◽  
Snehal Banerjee ◽  
Carlos Corona
Keyword(s):  
Factor Loading ◽  
Expected Returns ◽  
Loading Uncertainty

scholarly journals Factor-Loading Uncertainty and Expected Returns

2012 ◽  
Author(s):  
Chris S. Armstrong ◽  
Snehal Banerjee ◽  
Carlos Corona
Keyword(s):  
Factor Loading ◽  
Expected Returns ◽  
Loading Uncertainty

The Use of Debt Covenants in Public Debt: The Role of Accounting Quality and Reputation

2006 ◽  
Author(s):  
Joy Begley ◽  
Sandra L. Chamberlain
Keyword(s):  
Public Debt ◽  
Accounting Quality ◽  
Debt Covenants

Cross-Section of Expected Returns and Extreme Returns: The Role of Investor Attention and Risk Preferences

2016 ◽  
Vol 46 (2) ◽  
pp. 409-431 ◽  
Author(s):  
Jungshik Hur ◽  
Vivek Singh
Keyword(s):  
Cross Section ◽  
Risk Preferences ◽  
Expected Returns ◽  
Investor Attention ◽  
Extreme Returns

scholarly journals Endogenous oxidized DNA bases and APE1 regulate the formation of G-quadruplex structures in the genome

2020 ◽  
Vol 117 (21) ◽  
pp. 11409-11420 ◽  
Author(s):  
Shrabasti Roychoudhury ◽  
Suravi Pramanik ◽  
Hannah L. Harris ◽  
Mason Tarpley ◽  
Aniruddha Sarkar ◽  
...  
Keyword(s):  
Excision Repair ◽  
Factor Loading ◽  
Telomere Maintenance ◽  
Epigenetic Mechanism ◽  
Dna Bases ◽  
G Quadruplex ◽  
Base Excision ◽  
Ap Site ◽  
In Cells

Formation of G-quadruplex (G4) DNA structures in key regulatory regions in the genome has emerged as a secondary structure-based epigenetic mechanism for regulating multiple biological processes including transcription, replication, and telomere maintenance. G4 formation (folding), stabilization, and unfolding must be regulated to coordinate G4-mediated biological functions; however, how cells regulate the spatiotemporal formation of G4 structures in the genome is largely unknown. Here, we demonstrate that endogenous oxidized guanine bases in G4 sequences and the subsequent activation of the base excision repair (BER) pathway drive the spatiotemporal formation of G4 structures in the genome. Genome-wide mapping of occurrence of Apurinic/apyrimidinic (AP) site damage, binding of BER proteins, and G4 structures revealed that oxidized base-derived AP site damage and binding of OGG1 and APE1 are predominant in G4 sequences. Loss of APE1 abrogated G4 structure formation in cells, which suggests an essential role of APE1 in regulating the formation of G4 structures in the genome. Binding of APE1 to G4 sequences promotes G4 folding, and acetylation of APE1, which enhances its residence time, stabilizes G4 structures in cells. APE1 subsequently facilitates transcription factor loading to the promoter, providing mechanistic insight into the role of APE1 in G4-mediated gene expression. Our study unravels a role of endogenous oxidized DNA bases and APE1 in controlling the formation of higher-order DNA secondary structures to regulate transcription beyond its well-established role in safeguarding the genomic integrity.

Property Rights and Patent Litigation in Early Nineteenth-Century America

1995 ◽  
Vol 55 (1) ◽  
pp. 58-97 ◽  
Author(s):  
B. Zorina Khan
Keyword(s):  
Property Rights ◽  
The United States ◽  
Patent System ◽  
Expected Returns ◽  
Alexis De Tocqueville ◽  
Early America ◽  
Nineteenth Century America ◽  
Patent Rights ◽  
Inventive Activity

Economic development depends on the establishment of appropriate institutions, such as a patent system that defends property rights in inventions. Skeptics argue that patents in early America were unenforceable because judges arbitrarily ruled against patentees. I examine 795 patent cases to assess the role of the courts and find that judges protected patent rights because they believed that inventors were motivated by expected returns. Although changes occurred in the 1850s, the courts consistently upheld the view that the patent system fostered economic growth. If inventive activity indeed responded to material incentives, this finding implies that the legal system stimulated technical change by reinforcing the effectiveness of the patent system.The laws of the United States are extremely favorable to the division of property.—Alexis de Tocqueville, Democracy in America

IFRS Accounting Quality in Latin America: A Comparison with Anglo-Saxon and Continental European Countries and the Role of Cross-Listing in the U.S.

2014 ◽  
Author(s):  
Verrnica de FFtima Santana ◽  
Alex Augusto Timm Rathke ◽  
Isabel Lourenno ◽  
Fllvia ZZboli Dalmmcio
Keyword(s):  
Latin America ◽  
European Countries ◽  
Accounting Quality ◽  
Anglo Saxon ◽  
Cross Listing ◽  
The U.S

The Use of Debt Covenants in Public Debt: The Role of Accounting Quality and Reputation

2005 ◽  
Author(s):  
Joy Begley ◽  
Sandra L. Chamberlain
Keyword(s):  
Public Debt ◽  
Accounting Quality ◽  
Debt Covenants

Gender Discrimination and the Monitoring Role of Female Directors Over Accounting Quality

2016 ◽  
Author(s):  
Juan M. Garcca Lara ◽  
Beatriz Garcia Osma ◽  
Araceli Mora ◽  
Mariano P. Scapin
Keyword(s):  
Gender Discrimination ◽  
Accounting Quality ◽  
Female Directors
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