Socially responsible firms are believed to behave in a responsible manner to restrict earnings management and thus deliver more reliable and transparent financial information to investors. We test this hypothesis by predicting a higher quality of financial reporting for socially responsible firms in the Korean market. The entire sample analysis provides evidence for the hypothesis in the use of discretionary accruals as proxy variables for the quality of financial reporting. However, our sub-sample analysis indicates that such weak support is driven by a group of environmentally sensitive firms and the affiliates of large family-owned conglomerates, or chaebol. Socially responsible firms are less likely to be involved with earnings management in the group of non-environmentally sensitive industries and non-chaebol affiliates. These firms provide a better quality of financial reporting in terms of both the use of discretionary accruals and real activity manipulations. In line with recent studies, our findings suggest that ethical concerns in producing high-quality financial reports rely significantly on firm characteristics.

by monovalent cations sodium (Na þ ) and potassium (K þ ). The structure of Gquadruplexes can be highly polymorphic. H-Tel, an ODN with four consecutive repeats of the human telomeric sequence, [d(TTAGGGTTAGGGTTAGGGT-TAGGG)], can assume different monomolecular G-quadruplex topologies depending on the type of cation present in solution. The loop sequences between the guanine repeats can also affect the conformation of the G-quadruplex formed. The biological relevance of these investigations arises from the implication of G-rich sequences in diseases so that G-quadruplexes may be drug targets in cancer and other diseases. Our lab has shown that at high concentrations, folded H-Tel self-associates to form multi-molecular species. Using H-Tel and H-Tel derivatives, we are studying the characteristics of G-quadruplexes they form and the conditions under which the folded species self-associate. The structure and energetic properties are studied as functions of the type of cation, the concentration of the cation, and the sequence of the bases in the loops between the tetrad-forming guanines. Our studies use circular dichroism spectroscopy (CD), UV spectroscopy, differential scanning calorimetry (DSC), and gel electrophoresis.

A high-performance liquid chromatography with electrospray ionization ion trap tandem mass spectrometry method was developed and validated for the robust profiling and characterization of biosynthetic congeners in the 2-deoxy-aminocyclitol istamycin pathway, from the fermentation broth of Streptomyces tenjimariensis ATCC 31603. Gradient elution on an Acquity CSH C column was performed with a gradient of 5 mM aqueous pentafluoropropionic acid and 50% acetonitrile. Sixteen natural istamycin congeners were profiled and quantified in descending order; istamycin A, istamycin B, istamycin A , istamycin B , istamycin B , istamycin A , istamycin C, istamycin A , istamycin C , istamycin C , istamycin X , istamycin A , istamycin Y , istamycin B , and istamycin FU-10 plus istamycin AP. In addition, a total of five sets of 1- or 3-epimeric pairs were chromatographically separated using a macrocyclic glycopeptide-bonded chiral column. The lower limit of quantification of istamycin-A present in S. tenjimariensis fermentation was estimated to be 2.2 ng/mL. The simultaneous identification of a wide range of 2-deoxy-aminocyclitol-type istamycin profiles from bacterial fermentation was determined for the first time by employing high-performance liquid chromatography with tandem mass spectrometry analysis and the separation of istamycin epimers.

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