Testing the influence of factors on the timeliness of financial reporting – Empirical evidence of Vietnamese listed enterprises

Financial reporting of enterprises has important implications for information users. The timely provision of financial reporting by enterprises helps investors to make appropriate business decisions. The purpose of the paper is to test the influence of the factors on the timeliness of financial reporting of the Vietnamese listed enterprises. The timeliness of financial statements is determined by the total number of days of difference between the date of signing the audit report and the end of the financial year. The sample includes the top 100 best-listed enterprises of the Vietnamese stock market. The paper uses time series with panel data. The data are collected from annual and financial reports for the period from 2016 to 2020. The paper performs quantitative research to test the hypotheses. The results verify two factors, such as return on equity and audit type, have a negative effect on the timeliness of financial reporting. Audit type has the most influence on timeliness. Research also shows some listed enterprises have not yet complied with regulations on timely information disclosure. The paper proposes some appropriate policies for Vietnamese listed enterprises to ensure the timeliness of information

Engineered Circular RNA Sponges Act as miRNA Inhibitors to Attenuate Pressure Overload-Induced Cardiac Hypertrophy

10.1016/j.ymthe.2020.04.006MOLECULAR THERAPY2861506-151

Phytochemicals, Antioxidant and Antidiabetic Activities of Extracts from <i>Miliusa velutina</i> Flowers

The flowers of M. velutina were extracted with ethanol to obtain a crude extract that was consecutively extracted using n-hexane, dichloromethane, ethyl acetate and water. The crude extract and fractions were studied for the chemical composition and antioxidant and antidiabetic activities. The extracts had various phytoconstituents, namely steroids, flavonoids, tannins, saponins, alkaloids and glycosides. The aqueous extract had the highest total polyphenol (12.6 mg GAE/g extract) and total flavonoid (205.6 mg QE/g extract) content. The aqueous extract exhibited the strongest antioxidant activities in the ferric reducing antioxidant power assay (EC50 = 4.0 µg/mL), reducing power assay (EC50 = 78.1 µg/mL), 2,2-azino-bis-3-ethylbenzothiazoline-6-sulphonic acid radical cation assay (EC50 = 48.2 µg/mL), total antioxidant capacity assay (EC50 = 8.7 µg/mL) and 1,1-diphenyl-2-picrylhydrazyl assay (EC50 = 9.3 µg/mL). The aqueous extract showed the strongest inhibitory effect on the activity of α-amylase (IC50 = 376.6 μg/mL) and α-glucosidase (IC50 = 69.7 μg/mL). The results showed that the aqueous extract of M. velutina flowers can be a promising candidate for the control of diabetes and oxidative stress. This is the first report about the chemical components and antioxidant and antidiabetic activities of M. velutina flower extracts

Targeting the highly abundant circular RNA circSlc8a1 in cardiomyocytes attenuates pressure overload induced hypertrophy.

10.1093/cvr/cvz130Cardiovasc Re

Disrupting the LINC complex by AAV mediated gene transduction prevents progression of Lamin induced cardiomyopathy

10.1038/s41467-021-24849-4Nature Communications121472