64 research outputs found

    An unusual plank-shaped nematogen with a graphene nanoribbon core

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    A [12]phenacene exclusively decorated with four lateral hexylester substituents self-assembles into a nematic liquid crystal glass on cooling after melting at high temperature. This uniaxial nematic organization of a plank-shaped nanographene is unprecedented and in strong contrast to the common design rules for liquid crystals. Highly birefringent samples emitting polarized fluorescence can be obtained in homogeneously planar or twisted waveguiding configurations that are stable against crystallization at and below room temperature and up to 100 °C

    The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

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    Characterization of liquid crystalline phthalocyanines for OFET applications

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    International audienceLiquid crystalline phthalocyanines, metalized and metal-free, were investigated in order to evaluate their applicability as semiconducting active layer in optoelectronic devices. They present a stable rectangular columnar plastic mesophase at room temperature after cooling down from the isotropic liquid. Previous studies demonstrated high rectification with moderate charge carrier mobility in a diode structure under unfavorable edge-on alignment, as a result of the strong π-π interactions exhibited by close molecular packing of the mesophase. The spontaneous dominant alignment of the columns parallel to the substrate is desired for application in field effect transistors. The optical, structural and morphological properties of the compounds in spin-coated films demonstrated potential for good charge transport in-plane direction. The output characteristics of a field effect transistor with the copper phthalocyanine are consistent with the literature, and could be improved by thermal treatment

    The effect of IFRS mandatory adoption on the information asymmetry

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    This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured by the cost of capital and the financial analysts’ forecasts. So, the article purpose is to study the impact of IFRS adoption on the cost of capital and on the financial analysts’ forecasts. Using an unbalanced panel data of firm—year observations spanning from 2002 to 2012, we hypothesize and empirically find the following. First, IFRS adoption represents a key determinant of information asymmetry reduction, as it contributes significantly to the decrease in the capital cost for the post-IFRS period. Second, the adoption of these international standards has significantly contributed to the improvement of financial analysts’ forecasts reflected by an enhancement of the forecasts properties, a decrease in dispersion and error. The results contribute to the literature dealing with the additional informational content stemming from IFRS mandatory adoption. The originality of this study consists primarily in the use of a long analysis period which eliminates any bias relating to the period of learning and understanding of IFRS and any bias related to the financial crisis started in 2007 and secondly in the use of two measurements of information asymmetry which makes the results obtained more robust
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