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1
Tong, Sen-Miao, Ding-Yi Wang, Qing Cai, Sheng-Hua Ying e Ming-Guang Feng. "Opposite Nuclear Dynamics of Two FRH-Dominated Frequency Proteins Orchestrate Non-Rhythmic Conidiation in Beauveria bassiana". Cells 9, n.º 3 (5 de março de 2020): 626. http://dx.doi.org/10.3390/cells9030626.
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Non-rhythmic conidiation favors large-scale production of conidia serving as active ingredients of fungal insecticides, but its regulatory mechanism is unknown. Here, we report that two FREQUENCY (FRQ) proteins (Frq1/2) governed by a unique FRQ-interacting RNA helicase (FRH) orchestrate this valuable trait in Beauveria bassiana, an asexual insect-pathogenic fungus. Frq1 (964 aa) and Frq2 (583 aa) exhibited opposite expression dynamics (rhythms) in nucleus and steadily high expression levels in cytoplasm under light or in darkness no matter whether one of them was present or absent. Such opposite nuclear dynamics presented a total FRQ (pooled Frq1/2) level sufficient to persistently activate central developmental pathway in daytime and nighttime and supports continuous (non-rhythmic) conidiation for rapid maximization of conidial production in a fashion independent of photoperiod change. Importantly, both nuclear dynamics and cytoplasmic stability of Frq1 and Frq2 were abolished in the absence of the FRH-coding gene nonessential for the fungal viability, highlighting an indispensability of FRH for the behaviors of Frq1 and Frq2 in both nucleus and cytoplasm. These findings uncover a novel circadian system more complicated than the well-known Neurospora model that controls rhythmic conidiation, and provide a novel insight into molecular control of non-rhythmic conidiation in B. bassiana.
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Elliott, W. Brooke, Kirsten Fanning e Mark E. Peecher. "Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?" Accounting Review 95, n.º 2 (1 de julho de 2019): 141–65. http://dx.doi.org/10.2308/accr-52508.
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ABSTRACT We present new theory and experimental findings indicating that investors ascribe value to firms that use higher financial reporting quality (FRQ), controlling for the influence of higher FRQ on their estimates of these firms' fundamental value. To guide our investigation, we draw on the cooperation literature in accounting, finance, and psychology. We identify expanded audit reports, particularly auditor commentary, as a mechanism that credibly communicates whether a firm uses higher FRQ. Auditor commentary increases investors' willingness to pay (WTP) more for shares of a firm using higher FRQ than a competing firm using lower FRQ. We also provide process evidence that investors perceive higher FRQ as cooperative behavior by measuring their affective responses and cognitive beliefs, which mediate the influence of audit commentary on investors' increased WTP for higher FRQ. A second experiment bolsters the link between investors' affective and cognitive responses to a firm's FRQ and perceived cooperative behavior.
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Loros, Jennifer J., Adam Richman e Jerry F. Feldman. "A RECESSIVE CIRCADIAN CLOCK MUTATION AT THE frq LOCUS OF NEUROSPORA CRASSA". Genetics 114, n.º 4 (1 de dezembro de 1986): 1095–110. http://dx.doi.org/10.1093/genetics/114.4.1095.
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ABSTRACT A circadian clock mutant of Neurospora crassa, the most distinctive characteristic of which is the complete loss of temperature compensation of its period length, maps to the frq locus where seven other clock mutants have previously been mapped. This mutant, designated frq-9, is recessive to the wild-type allele and to each of the other frq mutants; thus, it differs from the other mutants, which show incomplete dominance to wild type and to each other. Complementation analysis suggests either that the frq locus is a single gene or that frq-9 is a deletion that overlaps adjacent genes. Preliminary efforts at fine structure mapping have indicated that recombination between certain pairs of frq mutations is less than 0.005%, a distance consistent with the locus being a single gene. The recessive nature of frq-9, coupled with complete loss of temperature compensation, suggests that this mutant may represent the null phenotype of the locus and that the frq gene is involved in the temperature compensation mechanism of the clock.—Genetic mapping studies have placed the frq locus on linkage group VIIR, midway between oli (oligomycin resistance) and for (formate auxotrophy), about 2 map units from each, and clearly indicate that frq and oli are separate genes.
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Phuong, Nguyen Thi Thanh, e Dang Ngoc Hung. "Board of Directors and Financial Reporting Quality in Vietnam Listed Companies". International Journal of Financial Research 11, n.º 4 (7 de julho de 2020): 296. http://dx.doi.org/10.5430/ijfr.v11n4p296.
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This article studies the impact of the Board of Directors (BOD) on financial reporting quality (FRQ) in Vietnam listed companies. The research uses FEM, REM and GLS regression models, data collected at energy enterprises listed on the stock market in Vietnam from 2010 - 2018, with 2162 observations. The research results have found that the BOD size, BOD independence, BOD chairperson cum CEO has a positive impact on FRQ while BOD meeting frequency has a negative impact on FRQ. In addition, the audit quality, the ratio of liabilities has a positive impact on FRQ while company size has a negative impact on FRQ. Further, the percentage of female BOD members does not have an impact on FRQ. Empirical research results serve as a useful basis for enterprises to improve FRQ by considering of factors of the board of director in a more effective manner.
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Brody, Stuart. "Circadian Rhythms in Fungi: Structure/Function/Evolution of Some Clock Components". Journal of Biological Rhythms 34, n.º 4 (20 de junho de 2019): 364–79. http://dx.doi.org/10.1177/0748730419852832.
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The fungal clock, especially that in Neurospora crassa, is composed of several proteins, notably FRQ, WC-1, and WC-2, which interact at the protein level and at the level of transcription. It is shown here that regions of the FRQ that are highly conserved in many fungal species show significant similarity to regions of proteins found in the amoebae Capsaspora and Acanthamoebae. These 2 amoebae were specifically explored because they have been suggested, based on extensive evidence, to be related to precursors of the modern fungi. Those proteins in Capsaspora/Acanthamoebae with some similarity to FRQ are LARP (an RNA-binding protein), ARNT (which has a PAS motif), and heat shock factor (HSF). These regions of LARP and HSF that show similarity to FRQ are highly conserved between plants, animals, and amoeba. This suggests that these regions were present at the time of the divergence of plants, fungi, insects, and animals, and therefore, they could be plausible precursors to regions of the fungal FRQ. These particular regions of FRQ that show similarity to LARP and HSF are also of functional significance since mutations in these regions of the Neurospora FRQ led to changes in the rhythm. The FRQ proteins from 13 different species of fungi were analyzed via motif analysis (MEME), and 11 different motifs were found. This provides some understanding as to the minimum requirements for an FRQ protein. Many of these FRQ motifs can be matched up with known domains in FRQ. In addition, these 13 different species of fungi were screened for the presence/absence of 7 additional genes/proteins that play some role in fungal clocks.
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Himanshu, Jatinder P. Singh e Ashwani Kumar. "Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics". Vision: The Journal of Business Perspective 24, n.º 3 (12 de junho de 2020): 330–44. http://dx.doi.org/10.1177/0972262920925600.
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Despite the widespread use of financial reporting quality (FRQ) metrics, the literature provides little evidence regarding the prominence and causal relationships among them. The article provides empirical evidence on prioritizing FRQ metrics and examining the causal relationships among them. Through extensive literature review and expert inputs, 12 FRQ metrics were finalized and analysed using the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method. India, a developing country, was selected for empirical study. Empirical results indicate that opinion in auditors’ report is the most prominent metric to examine FRQ, followed by value relevance in the context of fair value accounting. A formal scientific categorization of the metrics into cause and effect groups has also been attempted. The causal relationships among FRQ metrics and their relative prominence would help in interpreting empirical studies, which employ these metrics. The study suggests that the stakeholders can focus on prominent FRQ metrics to examine FRQ of the reporting entity before taking their decisions.
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Mbawuni, Joseph. "Users’ Perception of Financial Reporting Quality in Ghana". Accounting and Finance Research 8, n.º 3 (23 de agosto de 2019): 187. http://dx.doi.org/10.5430/afr.v8n3p187.
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This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study. It was a cross-sectional survey that involved a sample of 500 respondents from top and middle level management across seven industries in Ghana. The findings indicate that, generally top and middle management perceive the qualitative characteristics of FRQ of the Ghanaian companies to be very good. However, Timeliness of FRQ in terms of publishing audited financial reports was the only poorly rated qualitative characteristic. Implications to accounting theory and practitioners are discussed. Moreover, there were differences in respondents’ perception of FRQ according to their work background characteristics. It was found that top and middle management who were professional accountants were more critical in their assessment and therefore rated their perceived FRQ significantly lower than those who were non-accounting professionals. This study contributes to filling the void in FRQ literature regarding accounting information users’ assessment of FRQ in IFRS-compliant countries in Sub-Saharan Africa.
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Chen, Feng, Ole-Kristian Hope, Qingyuan Li e Xin Wang. "Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets". Accounting Review 86, n.º 4 (1 de abril de 2011): 1255–88. http://dx.doi.org/10.2308/accr-10040.
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ABSTRACT Prior research shows that financial reporting quality (FRQ) is positively related to investment efficiency for large U.S. publicly traded companies. We examine the role of FRQ in private firms from emerging markets, a setting in which extant research suggests that FRQ would be less conducive to the mitigation of investment inefficiencies. Earlier studies show that private firms have lower FRQ, presumably because of lower market demand for public information. Prior research also shows that FRQ is lower in countries with low investor protection, bank-oriented financial systems, and stronger conformity between tax and financial reporting rules. Using firm-level data from the World Bank, our empirical evidence suggests that FRQ positively affects investment efficiency. We further find that the relation between FRQ and investment efficiency is increasing in bank financing and decreasing in incentives to minimize earnings for tax purposes. Such a connection between tax-minimization incentives and the informational role of earnings has often been asserted in the literature. We provide explicit evidence in this regard.
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Kovács, Dora Csilla, Veronika Mészáros, Zsuzsanna Tanyi, Edit Jakubovits, Máté Smohai, Andrea Hübner, Wei Wang e Zsuzsanna Kövi. "Hungarian version of the Family Relationship Questionnaire (FRQ)". Interpersona: An International Journal on Personal Relationships 15, n.º 1 (30 de junho de 2021): 36–54. http://dx.doi.org/10.5964/ijpr.4609.
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The purpose of this paper is to examine the validity of the Family Relationship Questionnaire (FRQ) in Hungary. The FRQ was filled out together with the Parental Bonding Instrument (PBI) by 1017 healthy Hungarian people. The original factor structure of the FRQ did not fit well in the Hungarian sample, but with some modifications – based on modification indices – adequate fit indices could arise. The FRQ scales showed significant relations (moderate to high) with the PBI which confirmed the convergent validity of the scales. Four of the FRQ scale turned to be cross-culturally valid scales. The reliability and validity of Dominance scale in Western cultures should further be examined.
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Mbawuni, Joseph. "Assessing Financial Reporting Quality of Listed Companies in Developing Countries: Evidence from Ghana". International Journal of Economics and Finance 11, n.º 9 (13 de agosto de 2019): 29. http://dx.doi.org/10.5539/ijef.v11n9p29.
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The adoption of International Financial Reporting Standards (IFRS) in Ghana is expected to improve the quality of financial reporting among companies in Ghana. This paper assesses the extent to which financial reports of companies listed on the Ghana Stock Exchange (GSE) meet financial reporting quality (FRQ) dimensions of IFRS. It was a descriptive study that employed two experienced professional chartered accountants who practice as independent auditors to use FRQ criteria to assess financial reports of 20 purposively selected companies listed on GSE for 2012 and 2013. Given the high inter-rater reliability (r = .96, 95% C.I., p < .0001), the findings indicate that, overall, FRQ of the listed companies meet FRQ standards by 56.48%. Generally, the financial reports were 60.95% faithfully represented, 51.01% relevant, 50.10% understandable, 40.09% comparable and 19.75% timely audited (or 80.25% untimely). Fundamental FRQ characteristics were more prevalent than enhancing FRQ. Poorly rated FRQ areas were in the use of historical cost as measurement basis, no use of graphs and tables to clarify information, no inclusion of comprehensive glossary, ratios and index, no information on adjustment in past accounting figures for future decisions, and no comparison of current and previous accounting periods and with those of other firms. The study concludes that FRQ of the listed companies is moderate but needs considerable improvement. Implications to theory, practitioners, policy makers and industry regulators are discussed. This study fills the dearth of empirical research in FRQ in IFRS-compliance companies in Sub-Saharan Africa in general and Ghana in particular.
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Yang, Yuhong, Ping Cheng, Qiyang He, Lixin Wang e Yi Liu. "Phosphorylation of FREQUENCY Protein by Casein Kinase II Is Necessary for the Function of the Neurospora Circadian Clock". Molecular and Cellular Biology 23, n.º 17 (1 de setembro de 2003): 6221–28. http://dx.doi.org/10.1128/mcb.23.17.6221-6228.2003.
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ABSTRACT FREQUENCY (FRQ), a key component of the Neurospora circadian clock, is progressively phosphorylated after its synthesis. Previously, we identified casein kinase II (CKII) as a kinase that phosphorylates FRQ. Disruption of the catalytic subunit of CKII abolishes the clock function; it also causes severe defects in growth and development. To further establish the role of CKII in clock function, one of the CKII regulatory subunit genes, ckb1, was disrupted in Neurospora. In the ckb1 mutant strain, FRQ proteins are hypophosphorylated and more stable than in the wild-type strain, and circadian rhythms of conidiation and FRQ protein oscillation were observed to have long periods but low amplitudes. These data suggest that phosphorylation of FRQ by CKII regulates FRQ stability and the function of the circadian feedback loop. In addition, mutations of several putative CKII phosphorylation sites of FRQ led to hypophosphorylation of FRQ and long-period rhythms. Both CKA and CKB1 proteins are found in the cytoplasm and in the nucleus, but their expressions and localization are not controlled by the clock. Finally, disruption of a Neurospora casein kinase I (CKI) gene, ck-1b, showed that it is not required for clock function despite its important role in growth and developmental processes. Together, these data indicate that CKII is an important component of the Neurospora circadian clock.
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Collett, Michael A., Norm Garceau, Jay C. Dunlap e Jennifer J. Loros. "Light and Clock Expression of the Neurospora Clock Gene frequency Is Differentially Driven by but Dependent on WHITE COLLAR-2". Genetics 160, n.º 1 (1 de janeiro de 2002): 149–58. http://dx.doi.org/10.1093/genetics/160.1.149.
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Abstract Visible light is thought to reset the Neurospora circadian clock by acting through heterodimers of the WHITE COLLAR-1 and WHITE COLLAR-2 proteins to induce transcription of the frequency gene. To characterize this photic entrainment we examined frq expression in constant light, under which condition the mRNA and protein of this clock gene were strongly induced. In continuous illumination FRQ accumulated in a highly phosphorylated state similar to that seen at subjective dusk, the time at which a step from constant light to darkness sets the clock. Examination of frq expression in several wc-2 mutant alleles surprisingly revealed differential regulation when frq expression was compared between constant light, following a light pulse, and darkness (clock-driven expression). Construction of a wc-2 null strain then demonstrated that WC-2 is absolutely required for both light and clock-driven frq expression, in contrast to previous expectations based on presumptive nulls containing altered Zn-finger function. Additionally, we found that frq light signal transduction differs from that of other light-regulated genes. Thus clock and light-driven frq expression is differentially regulated by, but dependent on, WC-2.
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Alzeban, Abdulaziz. "An examination of the impact of compliance with internal audit standards on financial reporting quality". Journal of Financial Reporting and Accounting 17, n.º 3 (2 de setembro de 2019): 498–518. http://dx.doi.org/10.1108/jfra-09-2018-0085.
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Purpose The purpose of this study is to explore the impact of internal audit (IA) compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) on financial reporting quality (FRQ). Design/methodology/approach Data were gathered from 142 chief audit executive from Saudi listed companies, and also from the annual reports of the participating companies. Two proxies are used to measure FRQ, namely, discretionary accruals and accruals quality. Findings The findings reveal that companies demonstrating higher IA compliance with standards have better FRQ. They also indicate that the interaction between IA competency and its compliance with standards has an impact on FRQ. Further, the findings provide evidence that FRQ is higher in companies where IA departments have formal documentation, that is, entirely consistent with the ISPPIA. These results retain their robustness after further analysis. Originality/value In offering these findings, the paper contributes to the existing IA literature by introducing evidence from a Middle Eastern context, namely, Saudi Arabia, of the link between IA compliance with the ISPPIA and FRQ. It confirms the role of IA in FRQ, and hence, as an element of corporate governance, information, which is valuable for both the institute of internal auditors and companies.
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Shahzad, Faisal, Ijaz Ur Rehman, Sisira Colombage e Faisal Nawaz. "Financial reporting quality, family ownership, and investment efficiency". Managerial Finance 45, n.º 4 (8 de abril de 2019): 513–35. http://dx.doi.org/10.1108/mf-02-2018-0081.
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Purpose The purpose of this paper is to empirically investigate the impact of two monitoring mechanisms: family ownership (FO) and financial reporting quality (FRQ) on investment efficiency (IE) over the period of 2007–2014 for listed firms on the Pakistan Stock Exchange. Design/methodology/approach The authors employ two-dimensional pooled OLS cluster at the firm and year level, two-stage least square regression and feasible generalized lease square regression regression methods. Findings The findings suggest that higher FRQ and FO are associated with higher IE. Further, the authors report that higher FRQ and FO mitigate over- and under-investment. The impact of FRQ on IE is stronger (weaker) for family-controlled businesses. The results for these particular estimates are robust for alternative estimation techniques and measures of FRQ and FO. Originality/value The study draws on both agency and behavioral agency theories and therefore contributes to the literature in the following ways. First, the authors examine a relationship between FRQ and IE. Second, the authors test the impact of FO on IE. Third, the authors test the moderating impact of FO on the relationship between FRQ and the IE of family and non-family firms in relatively less regulated emerging market.
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Garven, Sarah A., Amanda W. Beck e Linda M. Parsons. "Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?" AUDITING: A Journal of Practice & Theory 37, n.º 1 (1 de junho de 2017): 49–68. http://dx.doi.org/10.2308/ajpt-51819.
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SUMMARY We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does not apply to nonprofit audits. In fact, the results suggest nonprofits selected less-obvious methods of ratio management post-SOX, compared to pre-SOX. Finally, we do not find that Big N auditors consistently provide the highest quality, a result very different from for-profit studies.
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Cheng, Ping, Yuhong Yang, Kevin H. Gardner e Yi Liu. "PAS Domain-Mediated WC-1/WC-2 Interaction Is Essential for Maintaining the Steady-State Level of WC-1 and the Function of Both Proteins in Circadian Clock and Light Responses of Neurospora". Molecular and Cellular Biology 22, n.º 2 (15 de janeiro de 2002): 517–24. http://dx.doi.org/10.1128/mcb.22.2.517-524.2002.
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ABSTRACT In the frq-wc-based circadian feedback loops of Neurospora, two PAS domain-containing transcription factors, WHITE COLLAR-1 (WC-1) and WC-2, form heterodimeric complexes that activate the transcription of frequency (frq). FRQ serves two roles in these feedback loops: repressing its own transcription by interacting with the WC complex and positively upregulating the levels of WC-1 and WC-2 proteins. We report here that the steady-state level of WC-1 protein is independently regulated by both FRQ and WC-2 through different posttranscriptional mechanisms. The WC-1 level is extremely low in wc-2 knockout strains, and this low level of expression is independent of wc-1 transcription and FRQ protein expression. In addition, our data show that the PAS domain of WC-2 mediates the interactions of this protein with both WC-1 and FRQ in vivo. Such interactions are essential for maintaining the steady-state level of WC-1 and the proper function of WC-1 and WC-2 in circadian clock and light responses.
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Rakhman, Fuad, e Singgih Wijayana. "Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia". International Journal of Accounting 54, n.º 03 (setembro de 2019): 1950009. http://dx.doi.org/10.1142/s1094406019500094.
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Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that larger and wealthier local governments are associated with higher FRQ. Finally, we find that local governments under more experienced mayors have higher reporting quality. Our results are robust to different measures of FRQ. This study contributes to the reporting quality literature by providing empirical evidence on the determinants of FRQ in the public sector, which has been relatively underexplored. We conclude that certain characteristics of local governments and of mayors are associated with the types of audit opinion and that financial incentives accelerate the improvement of reporting quality.
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Alzeban, Abdulaziz. "Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality". Meditari Accountancy Research 28, n.º 1 (12 de agosto de 2019): 26–50. http://dx.doi.org/10.1108/medar-12-2018-0409.
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Purpose This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ). Design/methodology/approach Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality. Findings Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence upon FRQ. Conversely, when IA reports to the chief executive officer (CEO) or chief financial officer (CFO), there is a negative impact on FRQ. It is further shown by the results that lower income-increasing accruals are evident when there is greater IMPLEMENT, thereby showing an accompanying positive influence on FRQ. Moreover, the results indicate that greater adoption of such recommendations is also associated with internal reporting lines, i.e. when IA reports directly to the AC, FRQ results improved. Originality/value These findings contribute to the literature in the field of IA reporting, by introducing new insights regarding reporting lines and IMPLEMENT, and the influence of these on FRQ, and by establishing those insights through empirical work undertaken in the UK where little research on this issue has been reported.
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Collett, Michael A., Jay C. Dunlap e Jennifer J. Loros. "Circadian Clock-Specific Roles for the Light Response Protein WHITE COLLAR-2". Molecular and Cellular Biology 21, n.º 8 (15 de abril de 2001): 2619–28. http://dx.doi.org/10.1128/mcb.21.8.2619-2628.2001.
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ABSTRACT To understand the role of white collar-2 in theNeurospora circadian clock, we examined alleles ofwc-2 thought to encode partially functional proteins. We found that wc-2 allele ER24 contained a conservative mutation in the zinc finger. This mutation results in reduced levels of circadian rhythm-critical clock gene products, frq mRNA and FRQ protein, and in a lengthened period of the circadian clock. In addition, this mutation altered a second canonical property of the clock, temperature compensation: as temperature increased, period length decreased substantially. This temperature compensation defect correlated with a temperature-dependent increase in overall FRQ protein levels, with the relative increase being greater in wc-2(ER24) than in wild type, while overall frq mRNA levels were largely unaltered by temperature. We suggest that this temperature-dependent increase in FRQ levels partially rescues the lowered levels of FRQ resulting from the wc-2 (ER24) defect, yielding a shorter period at higher temperatures. Thus, normal activity of the essential clock component WC-2, a positive regulator offrq, is critical for establishing period length and temperature compensation in this circadian system.
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Bushee, Brian J., Theodore H. Goodman e Shyam V. Sunder. "Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies". Accounting Review 94, n.º 3 (1 de julho de 2018): 87–112. http://dx.doi.org/10.2308/accr-52202.
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ABSTRACT This paper provides evidence that financial reporting quality (FRQ) influences the holding costs of trading strategies. While prior research has focused on the benefits of investment strategies based on poor FRQ (i.e., larger returns due to a greater amount of private information), we examine whether poor FRQ imposes greater holding costs on certain trading strategies. We show that poor FRQ motivates sophisticated investors with short-term horizons to tilt their portfolios away from value stocks, whose returns are contingent on investors revising their beliefs about firm fundamental value, and toward past winner stocks, whose future returns are realized more quickly. Poor FRQ also increases the length of time that institutions maintain large positions in value stocks. Our results imply that mis-valuations can be persistent when arbitrageurs perceive high holding costs from poor financial quality, even when they can see through the opaque financial disclosures.
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Rashid, Md Mamunur. "Financial reporting quality and share price movement-evidence from listed companies in Bangladesh". Journal of Financial Reporting and Accounting 18, n.º 3 (29 de maio de 2020): 425–58. http://dx.doi.org/10.1108/jfra-01-2019-0019.
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Purpose The purpose of this study is to examine the effect of financial reporting quality (FRQ) on share price movement (SPM) of listed companies in an emerging and developing economy – Bangladesh. Design/methodology/approach The study analyzed 296 annual reports for the year 2015 and 2016 in examining the effect of FRQ on SPM. Ordinary least squares (OLS) regression model is used to examine the hypothesized relationship among the variables. A modified version of Lang et al. (2003) has been adopted in measuring the SPM. FRQ is measured using the qualitative characteristics approach as defined by the International Financial Reporting Standard Framework and used by Beest et al. (2009) and Braam and Beest (2013). Findings The study finds a positive association (though not significant statistically) between the FRQ and SPM in the country’s leading stock exchange (Dhaka stock exchange). Furthermore, the effect of enhancing quality on SPM is found to be stronger as compared to fundamental quality. Majority of the FRQ constructs demonstrate an improvement in the quality score in the year 2016 as compared to 2015 except for relevance. Research limitations/implications The key limitation of the study is that it focuses only on two years (2015 and 2016) annual reports data in measuring FRQ and its effect on SPM. Originality/value The study uses qualitative characteristics approach in measuring the FRQ and to examine its effect on SPM using the context of an emerging and developing economy – the case of Bangladesh.
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Peyravan, Leila. "Financial Reporting Quality and Dual-Holding of Debt and Equity". Accounting Review 95, n.º 5 (30 de outubro de 2019): 351–71. http://dx.doi.org/10.2308/accr-52661.
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ABSTRACT I investigate whether the financial reporting quality (FRQ) of a firm influences the propensity of institutional investors to simultaneously hold the firm's debt and equity (dual-holding). I predict that the underlying reason for institutional dual-holding is access to the better information that is available to lenders in firms with low FRQ. Accordingly, I find that dual-holders are more likely to participate in firms with low FRQ. Additionally, I predict and find that dual-holders trade on the additional information received from borrowers. I find that dual-holders achieve excess returns of 8 percent on their trades in the borrower's equity, and that the direction of their trades predicts the direction of borrowers' news on the earnings announcement day. Finally, I demonstrate that dual-holders' trades generate excess returns only in firms with low FRQ, suggesting that investors become dual-holders in firms with low FRQ because informed trades in such firms offer higher returns. JEL Classifications: G14; M41.
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Li, Na, Tammy M. Joska, Catherine E. Ruesch, Samuel J. Coster e William J. Belden. "The frequency natural antisense transcript first promotes, then represses, frequency gene expression via facultative heterochromatin". Proceedings of the National Academy of Sciences 112, n.º 14 (23 de março de 2015): 4357–62. http://dx.doi.org/10.1073/pnas.1406130112.
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The circadian clock is controlled by a network of interconnected feedback loops that require histone modifications and chromatin remodeling. Long noncoding natural antisense transcripts (NATs) originate from Period in mammals and frequency (frq) in Neurospora. To understand the role of NATs in the clock, we put the frq antisense transcript qrf (frq spelled backwards) under the control of an inducible promoter. Replacing the endogenous qrf promoter altered heterochromatin formation and DNA methylation at frq. In addition, constitutive, low-level induction of qrf caused a dramatic effect on the endogenous rhythm and elevated circadian output. Surprisingly, even though qrf is needed for heterochromatic silencing, induction of qrf initially promoted frq gene expression by creating a more permissible local chromatin environment. The observation that antisense expression can initially promote sense gene expression before silencing via heterochromatin formation at convergent loci is also found when a NAT to hygromycin resistance gene is driven off the endogenous vivid (vvd) promoter in the Δvvd strain. Facultative heterochromatin silencing at frq functions in a parallel pathway to previously characterized VVD-dependent silencing and is needed to establish the appropriate circadian phase. Thus, repression via dicer-independent siRNA-mediated facultative heterochromatin is largely independent of, and occurs alongside, other feedback processes.
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Safari Gerayli, Mehdi, Yasser Rezaei Pitenoei e Ahmad Abdollahi. "Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran". Asian Review of Accounting 29, n.º 2 (4 de março de 2021): 251–67. http://dx.doi.org/10.1108/ara-10-2020-0155.
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PurposeThe purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting quality (FRQ) of the firms listed on the Tehran Stock Exchange (TSE).Design/methodology/approachThe sample includes the 558 firm-year observations from companies listed on the TSE during the years 2012–2017, and the study’s hypotheses were tested using multivariate regression model based on panel data.FindingsThe authors find that audit committee independence has no significant effect on corporate FRQ, whereas audit committee's financial expertise significantly improves firms' FRQ. In other words, higher financial expertise of an audit committee can lead to an increase in its FRQ. The findings of the study are robust to alternate measures of FRQ, individual analysis of the research hypotheses for each year and endogeneity problem.Originality/valueTo the best of the authors’ knowledge, this is the first study to analyze the association between audit committee characteristics and FRQ in emerging capital markets, and so, the findings of the study not only extend the extant theoretical literature concerning the audit committee in developing countries including emerging capital market of Iran but also help investors, managers, capital market regulators, policymakers and audit profession regulators to make informed decisions.
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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu e Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria". International Journal of Financial Research 12, n.º 2 (11 de janeiro de 2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.
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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the period 2015 to 2017. The empirical results of the study revealed that there exists a significant relationship between environmental disclosure(ED), firm size (FS), and financial reporting quality (FRQ). However, empirical evidence shows an insignificant relationship between social disclosure (SD), leverage and financial reporting quality (FRQ). We therefore recommend a proposal for the establishment of an inductive corporate social responsibility/environmental disclosure/financial reporting framework that future scientists/scholars can institute to explore the determinants of corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) in developing countries.
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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu e Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria". International Journal of Financial Research 12, n.º 2 (11 de janeiro de 2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.
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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the period 2015 to 2017. The empirical results of the study revealed that there exists a significant relationship between environmental disclosure(ED), firm size (FS), and financial reporting quality (FRQ). However, empirical evidence shows an insignificant relationship between social disclosure (SD), leverage and financial reporting quality (FRQ). We therefore recommend a proposal for the establishment of an inductive corporate social responsibility/environmental disclosure/financial reporting framework that future scientists/scholars can institute to explore the determinants of corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) in developing countries.
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Alzeban, Abdulaziz. "CEO INVOLVEMENT IN SELECTING CAE, INTERNAL AUDIT COMPETENCY AND INDEPENDENCE, AND FINANCIAL REPORTING QUALITY". Journal of Business Economics and Management 19, n.º 3 (13 de novembro de 2018): 456–73. http://dx.doi.org/10.3846/jbem.2018.6264.
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The purpose of this study is to explore the argument that Chief Executive Officer (CEO) involvement in the appointment of the Chief Auditing Executive (CAE) is detrimental to efforts to achieve good financial reporting quality (FRQ). The study is original in that to date, this precise link has not been investigated. Data are obtained via survey and annual reports relating to 307 UK companies listed on the London Stock Exchange, and the working capital and discretionary accruals are used as proxies for financial reporting quality. The findings support the contention that the benefits to FRQ of an independent and competent internal audit function are not realized when there is CEO involvement in the appointment of the CAE, since management is able to override IA controls. Indeed, high FRQ is only evident when the CEO is not involved in the appointment. The results are found to be robust after using two different methods of estimation, and carry the implication regulators concerned with FRQ and quality of internal audit function that the CEO should not be party to the appointment of the CAE since this will depress FRQ.
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Alzeban, Abdulaziz. "CAE Remuneration and Financial Reporting Quality". Revista de Contabilidad 24, n.º 1 (1 de janeiro de 2021): 90–103. http://dx.doi.org/10.6018/rcsar.367981.
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Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera. En este trabajo se explora la relación entre la remuneración fija pagada al Director Ejecutivo de Auditoría (CAE) y la consiguiente calidad de la información financiera (FRQ). Así, se argumenta que una estrategia de remuneración basada en el rendimiento de la empresa es perjudicial para la FRQ, y que cuando el CAE recibe una remuneración fija, hay menos amenazas para la objetividad de la auditoría interna (IA) y, por lo tanto, una mayor FRQ como aproximación a la calidad de los informes financieros. Los datos se obtienen a través de una encuesta, y la información se recoge de los informes anuales. Los resultados indican que cuando el CAE es compensado de acuerdo con el desempeño de la empresa, la objetividad se reduce, con el consiguiente resultado de que la FRQ se ve afectada. Además, cuando la remuneración y compensación del CAE es aprobada por el comité de auditoría, en lugar de por el CEO, la FRQ es mayor. También se encuentran pruebas de que los efectos de la objetividad de la IA se eliminan cuando el CEO participa en la aprobación de la remuneración y compensación del CAE. El estudio aporta ideas sobre la cuestión de si la remuneración del CAE mejora la objetividad de la IA y, al hacerlo, es de interés para los comités de auditoría con responsabilidad en esa dirección. Se utilizan dos métodos de estimación diferentes para confirmar la solidez de los resultados. This paper reports on a study exploring the relationship between the fixed remuneration paid to the Chief Auditing Executive (CAE), and the subsequent financial reporting quality (FRQ). The study argues from the viewpoint that a strategy of compensation provided on the basis of company performance is detrimental to FRQ, and that when the CAE receives fixed remuneration, there is less threat to internal audit (IA) objectivity, and hence, greater FRQ as proxied by accruals quality. Data are obtained via a survey questionnaire, and information offered within annual reports. The findings indicate that when the CAE is compensated according to company performance, objectivity is reduced, with the consequent outcome that FRQ is impaired. Furthermore, when CAE remuneration and compensation are approved by the audit committee, rather than by the CEO, FRQ is higher. Evidence that the effects of IA objectivity are eliminated when the CEO is involved in approving CAE remuneration and compensation is also found. The study provides insights into the question of whether CAE remuneration enhances IA objectivity, and in doing so is of interest to audit committees with responsibility in that direction. Two different estimation methods are used as a means of confirming the robustness of these results.
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Wang, Bin, Xiaoying Zhou, Jennifer J. Loros e Jay C. Dunlap. "Alternative Use of DNA Binding Domains by the Neurospora White Collar Complex Dictates Circadian Regulation and Light Responses". Molecular and Cellular Biology 36, n.º 5 (28 de dezembro de 2015): 781–93. http://dx.doi.org/10.1128/mcb.00841-15.
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In theNeurosporacircadian system, the White Collar complex (WCC) of WC-1 and WC-2 drives transcription of the circadian pacemaker genefrequency(frq), whose gene product, FRQ, as a part of the FRQ-FRH complex (FFC), inhibits its own expression. The WCC is also the principalNeurosporaphotoreceptor; WCC-mediated light induction offrqresets the clock, and all acute light induction is triggered by WCC binding to promoters of light-induced genes. However, not all acutely light-induced genes are also clock regulated, and conversely, not all clock-regulated direct targets of WCC are light induced; the structural determinants governing the shift from WCC's dark circadian role to its light activation role are poorly described. We report that the DBD region (named for beingdefective inbindingDNA), a basic region in WC-1 proximal to the DNA-binding zinc finger (ZnF) whose function was previously ascribed to nuclear localization, instead plays multiple essential roles assisting in DNA binding and mediating interactions with the FFC. DNA binding for light induction by the WCC requires only WC-2, whereas DNA binding for circadian functions requires WC-2 as well as the ZnF and DBD motif of WC-1. The data suggest a means by which alterations in the tertiary and quaternary structures of the WCC can lead to its distinct functions in the dark and in the light.
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He, Q., e Y. Liu. "Degradation of the Neurospora circadian clock protein FREQUENCY through the ubiquitin–proteasome pathway". Biochemical Society Transactions 33, n.º 5 (26 de outubro de 2005): 953–56. http://dx.doi.org/10.1042/bst0330953.
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Phosphorylation of the Neurospora circadian clock protein FREQUENCY (FRQ) promotes its degradation through the ubiquitin–proteasome pathway. Ubiquitination of FRQ requires FWD-1 (F-box/WD-40 repeat-containing protein-1), which is the substrate-recruiting subunit of an SCF (SKP/Cullin/F-box)-type ubiquitin ligase. In the fwd-1 mutant strains, FRQ degradation is defective, resulting in the accumulation of hyperphosphorylated FRQ and the loss of the circadian rhythmicities. The CSN (COP9 signalosome) promotes the function of SCF complexes in vivo. But in vitro, deneddylation of cullins by CSN inhibits SCF activity. In Neurospora, the disruption of the csn-2 subunit impairs FRQ degradation and compromises the normal circadian functions. These defects are due to the dramatically reduced levels of FWD-1 in the csn-2 mutant, a result of its rapid degradation. Other components of the SCFFWD−1 complex, SKP-1 and CUL-1 are also unstable in the mutant. These results establish important roles for SCFFWD−1 and CSN in the circadian clock of Neurospora and suggest that they are conserved components of the eukaryotic circadian clocks. In addition, these findings resolve the CSN paradox and suggest that the major function of CSN is to maintain the stability of SCF ubiquitin ligases in vivo.
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Eskandari, Rosa, Lalanthi Ratnayake e Patricia L. Lakin-Thomas. "Shared Components of the FRQ-Less Oscillator and TOR Pathway Maintain Rhythmicity in Neurospora". Journal of Biological Rhythms 36, n.º 4 (7 de abril de 2021): 329–45. http://dx.doi.org/10.1177/0748730421999948.
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Molecular models for the endogenous oscillators that drive circadian rhythms in eukaryotes center on rhythmic transcription/translation of a small number of “clock genes.” Although substantial evidence supports the concept that negative and positive transcription/translation feedback loops (TTFLs) are responsible for regulating the expression of these clock genes, certain rhythms in the filamentous fungus Neurospora crassa continue even when clock genes ( frq, wc-1, and wc-2) are not rhythmically expressed. Identification of the rhythmic processes operating outside of the TTFL has been a major unresolved area in circadian biology. Our lab previously identified a mutation ( vta) that abolishes FRQ-less rhythmicity of the conidiation rhythm and also affects rhythmicity when FRQ is functional. Further studies identified the vta gene product as a component of the TOR (Target of Rapamycin) nutrient-sensing pathway that is conserved in eukaryotes. We now report the discovery of TOR pathway components including GTR2 (homologous to the yeast protein Gtr2, and RAG C/D in mammals) as binding partners of VTA through co-immunoprecipitation (IP) and mass spectrometry analysis using a VTA-FLAG strain. Reciprocal IP with GTR2-FLAG found VTA as a binding partner. A Δ gtr2 strain was deficient in growth responses to amino acids. Free-running conidiation rhythms in a FRQ-less strain were abolished in Δ gtr2. Entrainment of a FRQ-less strain to cycles of heat pulses demonstrated that Δ gtr2 is defective in entrainment. In all of these assays, Δ gtr2 is similar to Δ vta. In addition, expression of GTR2 protein was found to be rhythmic across two circadian cycles, and functional VTA was required for GTR2 rhythmicity. FRQ protein exhibited the expected rhythm in the presence of GTR2 but the rhythmic level of FRQ dampened in the absence of GTR2. These results establish association of VTA with GTR2, and their role in maintaining functional circadian rhythms through the TOR pathway.
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Alawaqleh, Qasim Ahmad, e Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan". International Journal of Financial Research 12, n.º 3 (11 de janeiro de 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.
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The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.
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Alawaqleh, Qasim Ahmad, e Nashat Almasri. "The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan". International Journal of Financial Research 12, n.º 3 (11 de janeiro de 2021): 55. http://dx.doi.org/10.5430/ijfr.v12n3p55.
Texto completo da fonteResumo:
The corporate governance literature indicates efforts to investigate the role of the audit committee (AC) in improving the financial reporting quality (FRQ) after the emergence of financial scandals in many countries in the world, inclusive Jordan. To date, empirical findings are inconclusive enough to address all audit committee characteristics regarding its competency and responsibilities by employing a questionnaire to collect data about this relationship. Thus, this study measures the correlation between AC (performance and composition) and FRQ of manufacturing corporations registered on the Amman Stock Exchange (ASE). To test this impact empirically, the target population was financial managers, audit committee members, and internal audit managers who are working in manufacturing corporations listed on the (ASE). According to the coefficient (β), the independent variables (Audit Committee Performance and Audit Committee Composition influence the dependent variable FRQ. This research recommends that firms enhance the audit committee work performance and composition to ensure audit committee members effectively enhance the FRQ audit committee is a vital mechanism of the firm's corporate governance system.
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Murray, Thomas E., e Peter H. Rich. "Respiratory quotients predict increases in reducing products in the hypolimnion of a stratified lake". Canadian Journal of Fisheries and Aquatic Sciences 52, n.º 6 (1 de junho de 1995): 1183–89. http://dx.doi.org/10.1139/f95-114.
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The benthic respiration of Crystal Lake, Connecticut, was modeled with two respiratory quotients, the volumetric respiratory quotient (VRQ) and the fundamental respiratory quotient (FRQ). The VRQ is defined as the quotient of the increase in dissolved inorganic carbon (DIC) and the decrease in dissolved oxygen (DO) resulting from respiration at a given depth. Those changes are relative to concentrations determined early in spring. The FRQ is the slope of the regression of DIC against DO at all depths not chronically anoxic. Respiratory quotients describe the predominance of anaerobic over aerobic metabolism and should, therefore, predict the accumulation of the products of anaerobic metabolism (i.e., Fe2+, H2S). VRQs successfully predicted the increase in reduced products in the hypolimnion of Crystal Lake. FRQs successfully predicted the rate of increase of reduced products early in stratification. FRQ was unsuccessful in predicting the continued accumulation of reducing products later in the summer, which may reflect a steady state between the production of DIC and reduced products and the diffusion of oxygen across the thermocline, or may reflect methodological constraints imposed by the calculation of FRQ. Both models were successful to a limited extent in predicting the accumulation of the products of anaerobic metabolism.
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Rashid, Md Mamunur. "Presence of professional accountant in the top management team and financial reporting quality". Journal of Accounting & Organizational Change 16, n.º 2 (17 de abril de 2020): 237–57. http://dx.doi.org/10.1108/jaoc-12-2018-0135.
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Purpose The purpose of this study is to examine the effect of the presence of professional accountants in the top management team (TMT) on financial reporting quality (FRQ) in public limited companies using the context of Bangladesh, which is an emerging economy. Design/methodology/approach This study adopts a modified version of Beest et al.’s (2009) FRQ index to measure the quality of information published in 351 annual reports of listed companies in Bangladesh. It also uses a qualitative characteristics approach to measure the quality of financial reporting, as defined by the International Financial Reporting Standards framework 2018, as opposed to an accrual or value relevance approach that solely depends on the information disclosed in the financial statements. Findings This study finds that the presence of professional accountants in the TMT is positively and significantly associated with FRQ. The findings also show that the sample companies disclosed better quality information in the enhancing qualitative characteristics category, as compared to the fundamental qualitative characteristics category. Originality/value This study uses the context of Bangladesh to explore a new type of relationship between the presence of professional accountants in the TMT and FRQ.
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Aljinović Barać, Željana, e Mario Bilić. "The effects of company characteristics on financial reporting quality – the application of the machine learning technique". Ekonomski vjesnik 34, n.º 1 (2021): 57–72. http://dx.doi.org/10.51680/ev.34.1.5.
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Purpose: The paper aims to determine the level of financial reporting quality (FRQ) in listed companies in Croatia, as an example of a macro-based accounting system with an underdeveloped capital market, and identify company characteristics that affect it. The paper systematizes the existing key knowledge of FRQ. Furthermore, it critically analyses the principles and direction of influence of various qualitative and quantitative as well as financial and non-financial characteristics of a company. Methodology: The empirical analyses involve joint testing of the machine learning technique (MLT) and the economic hypotheses. M5 algorithm is applied to identify the factors that influence the quality of voluntary reporting as well as the direction and intensity of their influence. Results: The results show that profitability, stock market listing duration (in years), and company size positively affect the level and extent of FRQ through voluntary disclosure of information in the annual financial reports of Croatian listed companies. In addition, differences in FRQ between different areas of economic activity and depending on the type of auditor were found. Conclusion: Croatian companies should adopt good reporting practices to meet the requirements of the global market and thus contribute to the improvement of the overall transparency system. The same is expected from the relevant regulatory authorities who should encourage full disclosure. The paper provides several scientific contributions: first, the spatial dimension of the research; second, the comprehensive literature review; and third, the MLT application in the research on FRQ. An important practical implication of these findings is that they will help financial statement users in the economic decision-making process.
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Liu, Xiao, Hongda Li, Qingqing Liu, Yanling Niu, Qiwen Hu, Haiteng Deng, Joonseok Cha, Ying Wang, Yi Liu e Qun He. "Role for Protein Kinase A in the Neurospora Circadian Clock by Regulating White Collar-IndependentfrequencyTranscription through Phosphorylation of RCM-1". Molecular and Cellular Biology 35, n.º 12 (6 de abril de 2015): 2088–102. http://dx.doi.org/10.1128/mcb.00709-14.
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Rhythmic activation and repression of clock gene expression is essential for the eukaryotic circadian clock functions. In theNeurosporacircadian oscillator, the transcription of thefrequency(frq) gene is periodically activated by the White Collar (WC) complex and suppressed by the FRQ-FRH complex. We previously showed that there is WC-independentfrqtranscription and its repression is required for circadian gene expression. How WC-independentfrqtranscription is regulated is not known. We show here that elevated protein kinase A (PKA) activity results in WC-independentfrqtranscription and the loss of clock function. We identified RCM-1 as the protein partner of RCO-1 and an essential component of the clock through its role in suppressing WC-independentfrqtranscription. RCM-1 is a phosphoprotein and is a substrate of PKAin vivoandin vitro. Mutation of the PKA-dependent phosphorylation sites on RCM-1 results in WC-independent transcription offrqand impaired clock function. Furthermore, we showed that RCM-1 is associated with the chromatin at thefrqlocus, a process that is inhibited by PKA. Together, our results demonstrate that PKA regulatesfrqtranscription by inhibiting RCM-1 activity through RCM-1 phosphorylation.
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Cheng, P. "Coiled-coil domain-mediated FRQ-FRQ interaction is essential for its circadian clock function in Neurospora". EMBO Journal 20, n.º 1 (15 de janeiro de 2001): 101–8. http://dx.doi.org/10.1093/emboj/20.1.101.
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Lakin-Thomas, Patricia L., e Stuart Brody. "CIRCADIAN RHYTHMS IN NEUROSPORA CRASSA: INTERACTIONS BETWEEN CLOCK MUTATIONS". Genetics 109, n.º 1 (1 de janeiro de 1985): 49–66. http://dx.doi.org/10.1093/genetics/109.1.49.
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ABSTRACT Mutations at four loci in Neurospora crassa that alter the period of the circadian rhythm have been used to construct a series of double mutant strains in order to detect interactions between these mutations. Strains carrying mutations at three of these loci have altered periods on minimal media: prd-1, several alleles at the olir (oligomycin resistance) locus and four alleles at the frq locus. A mutation at the fourth locus, cel, which results in a defect in fatty acid synthesis, also leads to lengthening of the period when the medium is supplemented with linoleic acid (18:2). The cel mutation was crossed into strains carrying the frq, prd-1 and olir mutations, and the periods of the double mutant strains with and without 18:2 supplementation were determined. In addition, data from the literature for other combinations of loci and/or chemical effects on the period have been reanalyzed.—It was found that (1) both prd-1 and olir are epistatic to the effects of 18:2 on cel; (2) in the series of cel frq double mutant strains, the period-lengthening effect of 18:2 is inversely proportional to the period of the frq parent, indicating an interaction between frq and cel; (3) period effects reported in the literature can be described as changes by a fixed ratio or percentage of the period rather than by a fixed number of hours, and the data, therefore, can support a multiplicative as well as an additive model.—Several biochemical interpretations of these interactions are discussed, based on simple chemical kinetics, enzyme inhibition kinetics and the control of flux through metabolic pathways.
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Nowrousian, Minou, Giles E. Duffield, Jennifer J. Loros e Jay C. Dunlap. "The frequency Gene Is Required for Temperature-Dependent Regulation of Many Clock-Controlled Genes in Neurospora crassa". Genetics 164, n.º 3 (1 de julho de 2003): 923–33. http://dx.doi.org/10.1093/genetics/164.3.923.
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Abstract The circadian clock of Neurospora broadly regulates gene expression and is synchronized with the environment through molecular responses to changes in ambient light and temperature. It is generally understood that light entrainment of the clock depends on a functional circadian oscillator comprising the products of the wc-1 and wc-2 genes as well as those of the frq gene (the FRQ/WCC oscillator). However, various models have been advanced to explain temperature regulation. In nature, light and temperature cues reinforce one another such that transitions from dark to light and/or cold to warm set the clock to subjective morning. In some models, the FRQ/WCC circadian oscillator is seen as essential for temperature-entrained clock-controlled output; alternatively, this oscillator is seen exclusively as part of the light pathway mediating entrainment of a cryptic “driving oscillator” that mediates all temperature-entrained rhythmicity, in addition to providing the impetus for circadian oscillations in general. To identify novel clock-controlled genes and to examine these models, we have analyzed gene expression on a broad scale using cDNA microarrays. Between 2.7 and 5.9% of genes were rhythmically expressed with peak expression in the subjective morning. A total of 1.4-1.8% of genes responded consistently to temperature entrainment; all are clock controlled and all required the frq gene for this clock-regulated expression even under temperature-entrainment conditions. These data are consistent with a role for frq in the control of temperature-regulated gene expression in N. crassa and suggest that the circadian feedback loop may also serve as a sensor for small changes in ambient temperature.
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Pucheta-Martínez, María Consuelo, Inmaculada Bel-Oms e Gustau Olcina-Sempere. "The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure". Academia Revista Latinoamericana de Administración 31, n.º 1 (5 de março de 2018): 177–94. http://dx.doi.org/10.1108/arla-04-2017-0110.
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Purpose Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the purpose of this paper is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach The authors focus on the agency and stakeholder theory to examine the link between female directors on boards and FRQ, CSR disclosure and firm performance. Findings This review provides researchers a structure that can identify the benefits and disadvantages of including female directors on boards regarding three particular corporate outcomes (FRQ, firm performance and CSR reporting). Originality/value This study provides a review of past literature on firm performance, CSR disclosure and FRQ from 1975 to 2017, and it contributes to past research by giving a broad overview of the main results of the association between female board directors and corporate decisions. The findings have implications for governments, academics and company managers.
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Brody, Stuart. "A Comparison of the Neurospora and Drosophila Clocks". Journal of Biological Rhythms 35, n.º 2 (26 de dezembro de 2019): 119–33. http://dx.doi.org/10.1177/0748730419892434.
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In Neurospora and other fungi, the protein frequency (FRQ) is an integral part and a negative element in the fungal circadian oscillator. In Drosophila and many other higher organisms, the protein period (PER) is an integral part and a negative element of their circadian oscillator. Employing bioinformatic techniques, such as BLAST, CLUSTAL, and MEME (Multiple Em for Motif Elicitation), 11 regions (sequences) of potential similarity were found between the fungal FRQ and the Drosophila PER. Many of these FRQ regions are conserved in many fungal FRQ(s). Many of these PER regions are conserved in many insects. In addition, these regions are also of biological significance since mutations in these regions lead to changes in the circadian clock of Neurospora and Drosophila. Many of these regions of similarity between FRQ and PER are also conserved between the Drosophila PER and the mouse PER (mPER2). This suggests conserved and important regions for all 3 proteins and a common ancestor, possibly in those amoeba, such as Capsaspora, that sits at the base of the phylogenetic tree where fungi and animals diverged. Two additional examples of a possible common ancestor between Neurospora and Drosophila were found. One, the white collar (WC-1) protein of Neurospora and the Drosophila PER, shows significant similarity in its Per/Arnt/Sim (PAS) motifs to the PAS motif of an ARNT-like protein found in the amoeba, Capsaspora. Two, both of the positive elements in each system (i.e., WC-1 in Neurospora and cycle [CYC] in Drosophila), show significant similarity to this Capsaspora ARNT protein. A discussion of these findings centers on the long-time debate about the origins of the many different clock systems (i.e., independent evolution or common ancestor as well as to the question of how new genes are formed).
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Morgan, Louis W., Jerry F. Feldman e Deborah Bell-Pedersen. "Genetic interactions between clock mutations in Neurospora crassa : can they help us to understand complexity?" Philosophical Transactions of the Royal Society of London. Series B: Biological Sciences 356, n.º 1415 (29 de novembro de 2001): 1717–24. http://dx.doi.org/10.1098/rstb.2001.0967.
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Recent work on circadian clocks in Neurospora has primarily focused on the frequency ( frq ) and white–collar ( wc ) loci. However, a number of other genes are known that affect either the period or temperature compensation of the rhythm. These include the period (no relationship to the period gene of Drosophila ) genes and a number of genes that affect cellular metabolism. How these other loci fit into the circadian system is not known, and metabolic effects on the clock are typically not considered in single–oscillator models. Recent evidence has pointed to multiple oscillators in Neurospora , at least one of which is predicted to incorporate metabolic processes. Here, the Neurospora clock–affecting mutations will be reviewed and their genetic interactions discussed in the context of a more complex clock model involving two coupled oscillators: a FRQ/WC–based oscillator and a ‘ frq –less’ oscillator that may involve metabolic components.
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OLECHOWSKI, Thomas. "Tätigkeitsbericht. KRGÖ und FRQ im Jahr 2017". Beiträge zur Rechtsgeschichte Österreichs 1 (2018): 216–18. http://dx.doi.org/10.1553/brgoe2018-1s216.
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Olechowski, Thomas. "Tätigkeitsbericht. KRGÖ und FRQ im Jahr 2020". Beiträge zur Rechtsgeschichte Österreichs 1 (2021): 150. http://dx.doi.org/10.1553/brgoe2021-1s150.
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N, Wadesango, e Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities". Journal of Economics and Behavioral Studies 9, n.º 4(J) (4 de setembro de 2017): 230–41. http://dx.doi.org/10.22610/jebs.v9i4(j).1836.
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This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in setting up the benchmark against which future performance may be measured. The findings were that there is a strong and significant relationship between ERM and the FRQ and also that there is a positive relationship between the internal audit function and FRQ. Quality internal audit results improved corporate governance systems. The results also underscore the significance and need for central government to establish and monitor a system of good ERM processes that minimize corporate governance breaches and enhance integrity and independence in financial reporting in state universities.
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N, Wadesango, e Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities". Journal of Economics and Behavioral Studies 9, n.º 4 (4 de setembro de 2017): 230. http://dx.doi.org/10.22610/jebs.v9i4.1836.
Texto completo da fonteResumo:
This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in setting up the benchmark against which future performance may be measured. The findings were that there is a strong and significant relationship between ERM and the FRQ and also that there is a positive relationship between the internal audit function and FRQ. Quality internal audit results improved corporate governance systems. The results also underscore the significance and need for central government to establish and monitor a system of good ERM processes that minimize corporate governance breaches and enhance integrity and independence in financial reporting in state universities.
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Tomlin, Jack, Peter Bartlett, Birgit Völlm, Vivek Furtado e Vincent Egan. "Perceptions of Restrictiveness in Forensic Mental Health: Do Demographic, Clinical, and Legal Characteristics Matter?" International Journal of Offender Therapy and Comparative Criminology 64, n.º 9 (24 de janeiro de 2020): 994–1012. http://dx.doi.org/10.1177/0306624x20902050.
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Where safe, forensic mental health systems should provide care in the least restrictive environment possible. Doing so can maximize patient autonomy and empowerment while minimizing unnecessary social disconnection and stigmatization. This study investigated whether patients’ perceptions of restrictiveness were associated with demographic, clinical, and legal characteristics. The Forensic Restrictiveness Questionnaire (FRQ) was used to measure perceptions of restrictiveness in 235 patients in low-, medium-, and high-secure settings in England. The results showed that restrictiveness scores were significantly higher for patients who experienced an adverse event in the past week or were diagnosed with a personality disorder compared to those with a mental illness. A regression analysis suggested that only diagnosis was predictive of FRQ scores when controlling for perceptions of ward atmosphere and quality of life. Age, length of stay, ethnicity, level of security, legal section, and offence type were not associated with FRQ scores. Future research should investigate the roles that individual symptoms, insight into illness, mood, personality, and expectations of care have in influencing perceptions of restrictiveness.
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Guo, Jinhu, Ping Cheng e Yi Liu. "Functional Significance of FRH in Regulating the Phosphorylation and Stability ofNeurosporaCircadian Clock Protein FRQ". Journal of Biological Chemistry 285, n.º 15 (16 de fevereiro de 2010): 11508–15. http://dx.doi.org/10.1074/jbc.m109.071688.
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RIGATOS, GERASIMOS, e EFTHYMIA RIGATOU. "SYNCHRONIZATION OF CIRCADIAN OSCILLATORS AND PROTEIN SYNTHESIS CONTROL USING THE DERIVATIVE-FREE NONLINEAR KALMAN FILTER". Journal of Biological Systems 22, n.º 04 (11 de novembro de 2014): 631–57. http://dx.doi.org/10.1142/s0218339014500259.
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The paper proposes a new method for synchronization of coupled circadian cells and for nonlinear control of the associated protein synthesis process using differential flatness theory and the derivative-free nonlinear Kalman filter. By proving that the dynamic model of the FRQ protein synthesis is a differentially flat one, its transformation to the linear canonical (Brunovsky) form becomes possible. For the transformed model, one can find a state feedback control input that makes the oscillatory characteristics in the concentration of the FRQ protein vary according to desirable setpoints. To estimate nonmeasurable elements of the state vector, the derivative-free nonlinear Kalman filter is used. The derivative-free nonlinear Kalman filter consists of the standard Kalman filter recursion on the linearized equivalent model of the coupled circadian cells and on computation of state and disturbance estimates using the diffeomorphism (relations about state variables transformation) provided by differential flatness theory. Moreover, to cope with parametric uncertainties in the model of the FRQ protein synthesis and with stochastic disturbances in measurements, the derivative-free nonlinear Kalman filter is redesigned in the form of a disturbance observer. The efficiency of the proposed Kalman filter-based control scheme is tested through simulation experiments.