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

Isolation and Evaluation of the Antioxidant Capacity of Compounds from <i>Ehretia asperula</i> Zoll. & Moritzi

Ehretia asperula Zoll. & Moritzi was a common medicinal herb found in several Asian nations. This herb was found in many provinces in northern Vietnam, especially Hoa Binh province. Leaves of E. asperula cultivated in Tay Ninh Province were used to isolate compounds and evaluate their potential as antioxidants by five methods, including TAC, RP, FRAP, DPPH, and ABTS•+. Seven compounds were isolated and elucidated from the ethyl acetate fraction, including kaempferol (1), astragalin (2), nicotiflorin (3), rutin (4), caffeic acid (5), (-)-loliolide (6), and daucosterol (7), where compounds 1, 4, 6, and 7 were found from this species for the first time. All isolated compounds from E. asperula leaves exhibited antioxidant activity, consisting of 5.70 ± 0.01 to 299.13 ± 10.19 μg/mL for EC50 values. Especially compound 5 had a very strong antioxidant effect based on five methods TAC (EC50 = 8.43 ± 0.15 μg/mL), RP (EC50 = 6.79 ± 003 μg/mL), FRAP (EC50 = 12.72 ± 006 μg/mL), DPPH (EC50 = 5.57 ± 0.02 µg/mL), and ABTS•+ (EC50 = 5.70 ± 0.01 μg/mL). From our results, Tay Ninh Province's E. asperula leaves are abundant in naturally occurring antioxidants, indicating their potential use as therapeutic materials

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

Use of Essential Oils for the Control of Anthracnose Disease Caused by Colletotrichum acutatum on Post-Harvest Mangoes of Cat Hoa Loc Variety

Anthracnose disease caused by Colletotrichum spp. makes heavy losses for post-harvest mangoes of Cat Hoa Loc variety during storage, packaging, and transportation. The synthetic fungicides are commonly used to control the disease, but they are not safe for consumers’ health and environment. This study was aimed to investigate the use of essential oils (EOs) as the safe alternative control. Pathogen was isolated from the infected Cat Hoa Loc mangoes and identified by morphology and DNA sequencing of the ITS region. Six EOs (cinnamon, basil, lemongrass, peppermint, coriander, and orange) were chemically analyzed by GC–MS. The antifungal activity of EOs was studied in vitro and in vivo. The results showed that the isolated pathogen was Colletotrichum acutatum. Cinnamon, basil, and lemongrass EOs effectively inhibited the growth of C. acutatum in descending order of cinnamon, basil, and lemongrass. However, they (except basil oil) severely damaged fruit peels. The antifungal activity was closely related to the main compounds of EOs. Basil EOs effectively controlled anthracnose development on Cat Hoa Loc mangoes artificially infected with C. acutatum, and its effectiveness was comparable to that of fungicide treatment. Consequently, basil EOs can be used as a biocide to control anthracnose on post-harvest Cat Hoa Loc mangoes

Mass Reproducibility and Replicability: A New Hope

This study pushes our understanding of research reliability by reproducing and replicating claims from 110 papers in leading economic and political science journals. The analysis involves computational reproducibility checks and robustness assessments. It reveals several patterns. First, we uncover a high rate of fully computationally reproducible results (over 85%). Second, excluding minor issues like missing packages or broken pathways, we uncover coding errors for about 25% of studies, with some studies containing multiple errors. Third, we test the robustness of the results to 5,511 re-analyses. We find a robustness reproducibility of about 70%. Robustness reproducibility rates are relatively higher for re-analyses that introduce new data and lower for re-analyses that change the sample or the definition of the dependent variable. Fourth, 52% of re-analysis effect size estimates are smaller than the original published estimates and the average statistical significance of a re-analysis is 77% of the original. Lastly, we rely on six teams of researchers working independently to answer eight additional research questions on the determinants of robustness reproducibility. Most teams find a negative relationship between replicators' experience and reproducibility, while finding no relationship between reproducibility and the provision of intermediate or even raw data combined with the necessary cleaning codes