Results 91 to 100 of about 417,023 (195)
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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Movement Disorders Clinical Practice, EarlyView.Background Progressive supranuclear palsy (PSP) is a rare and devastating tauopathy with limited global data. Given India's large population, genetic diversity, and clinical heterogeneity, large multicenter datasets are crucial to enrich global understanding of PSP. Objective To characterize the demographic, clinical, and phenotypic profiles of a large
Prashanth Lingappa Kukkle +31 more
wiley +1 more source
The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
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Otolaryngology–Head and Neck Surgery, EarlyView.Abstract Objective To evaluate the real‐world diagnostic performance of a multimodal large language model (LLM) for image‐based assessment of oral mucosal lesions compared with clinicians of varying expertise. Study Design Prospective international multicenter diagnostic accuracy study.
Luigi A. Vaira +32 more
wiley +1 more source
Litigation Risk and Abnormal Accruals [PDF]
In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous ...
Jeff P. Boone +2 more
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Le contenu informatif additionnel des accruals discrétionnaires : Cas des firmes Françaises et Tunisiennes [PDF]
En se basant sur la méthodologie des études d'association entre les composantes du résultat comptable (le cash flow d'exploitation, l'accrual total, l'accrual discrétionnaire et le résultat non discrétionnaire) et le rendement boursier, nous avons mené ...
Jean-Michel Sahut, Kamel Touhami
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PLANTS, PEOPLE, PLANET, EarlyView.American ginseng is a shade‐obligate, North American medicinal plant that is widely traded and used internationally. To meet global demand, ginseng is cultivated in forest farms in the Appalachian region of the USA and field‐based artificial shade farms in two regions: Ontario, Canada and Wisconsin, USA. We conducted social research leveraging in‐depth
Rachel E. Palkovitz +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT There have been emerging media reports on the impact of cyanide and mercury use in artisanal and small‐scale gold mining (ASGM) operations on community health, especially among pregnant and non‐pregnant women, ASGM miners, and children in rural Africa.
Francis Arthur‐Holmes +2 more
wiley +1 more source
The Global Airways Unit: A Multidisciplinary Strategy for Early Diagnosis and Comorbidity Detection
World Journal of Otorhinolaryngology - Head and Neck Surgery, EarlyView.ABSTRACT Background Chronic respiratory diseases impose a large global burden of morbidity, mortality, and cost. The concept of a global airway has become increasingly supported by epidemiologic, mechanistic, and clinical evidence. However, clinical care often remains fragmented between ear, nose, and throat (ENT), allergy, and pulmonology.
Diego M. Conti +16 more
wiley +1 more source