Results 31 to 40 of about 417,023 (195)

Why "Democracy" and "Drifter" Firms can have Abnormal Returns: The Joint Importance of Corporate Governance and Abnormal Accruals in Separating Winners from Losers [PDF]

open access: yes, 2010
Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically ...
KEE, Koon Boon, Koon Boon Kee
core   +1 more source

Impact of Free Cash Flow on Real and Artificial Earnings Management [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2017
The purpose of this study is to examine the effect of free cash flow on the management of real and artificial earning in companies listed in the Tehran Stock Exchange during 2006 – 2016 by choosing 183 companies as sample.
Maryam Nobakht   +1 more
doaj   +1 more source

Chronobiology of Cancer: How Aging Fuels Oncogenesis at the Molecular Level

open access: yesAging and Cancer, EarlyView.
This graphical abstract illustrates the key biological pathways linking aging with cancer development and progression. In the upper left, cumulative exposure to ultraviolet radiation, toxins, and reactive oxygen species (ROS) causes DNA damage and genomic instability, whereas age‐related decline in repair mechanisms, such as ATM/ATR, BER, and NER ...
Anu Singh, Aroonima Misra, Sufian Zaheer
wiley   +1 more source

Anomalia dos accruals no mercado brasileiro de capitais [PDF]

open access: yes, 2012
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia de Produção, Florianópolis, 2010Esta tese analisa a ocorrência do fenômeno conhecido como "anomalia dos accruals" no mercado brasileiro
Cupertino, César Medeiros
core  

Advancing Age Modulates Associations Between Cognitive Impairment and Brain Volumes in Early MS

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Introduction Cognitive impairment is common in multiple sclerosis (MS), but manifestations following the first demyelinating event are relatively unexplored. We investigated cross‐sectional associations between magnetic resonance imaging (MRI)–derived brain volumes and the presence of cognitive impairment outcomes five years after the first ...
Piriyankan Ananthavarathan   +14 more
wiley   +1 more source

The Role of Auditing in Detecting Practices of earnings Management and Reporting at Iraqi Stock Exchange

open access: yesمجلة الغري للعلوم الاقتصادية والادارية, 2022
Previous studies in the field of profit management prove two main approaches for such a management. CEOsare able to manage benefits through accruals as well as actual activities manipulation (Hilly et al., 1999).
Salwan Oujah, Muhammad Reza Abbaszadeh
doaj   +1 more source

Comprehensive Characterization of 98 Chinese Cases of Genetic Creutzfeldt‐Jakob Disease With T188K Mutation

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To characterize the demographic, clinical, and laboratory features of the Chinese patients of genetic Creutzfeldt‐Jakob disease with T188K variant (T188K‐gCJD), the most common subtype of genetic prion diseases (gPrDs) in China. Methods In this nationwide retrospective study, data from 98 genetically confirmed T188K‐gCJD patients ...
Chun‐Jie Li   +11 more
wiley   +1 more source

The accrual anomaly: Evidence from Borsa Istanbul

open access: yesBorsa Istanbul Review, 2015
In this study, we seek to answer whether stock prices fully reflect information in accruals and cash flows about future earnings. Following prior research, we perform Mishkin test and hedge portfolio analysis.
Nasif Ozkan, Mustafa Mesut Kayali
doaj   +1 more source

Effects of Financial Constraints on Crash Risk of Future Stock Price in View of the Effects of Abnormal Accruals [PDF]

open access: yesمجله دانش حسابداری, 2019
Objective: This study investigates the effects of financial constraints on the crash risk of future stock price in the years 2010 to 2017, considering the effects of abnormal accruals.
Mohsen Dastgir (Ph.D)   +2 more
doaj   +1 more source

“Low‐Positive” MOG‐IgG Cases Among Adults With a First Event Suggestive of Multiple Sclerosis

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To determine the prevalence and clinical characteristics of patients with “low‐positive” (LP) MOG‐IgG (titres 1:160–1:320) among adults with a first demyelinating event (FDE) suggestive of multiple sclerosis (MS). Methods From the Barcelona CIS inception cohort, we included adult patients with serum collected ≤ 6 months from the FDE.
Javier Villacieros‐Álvarez   +29 more
wiley   +1 more source

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