Results 41 to 50 of about 445,786 (282)

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

مجله 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), Amin Sakiyani, Nazanin Salehi   +2 more
doaj   +1 more source

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

Arthritis Care &Research, EarlyView.
Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs (VA) Rheumatoid Arthritis Registry. Frailty was measured using the VA Frailty Index (VAFI).
Katherine D. Wysham, Hannah F. Brubeck, Aaron Baraff, Punyasha Roul, Namrata Singh, James S. Andrews, Grant W. Cannon, Gary A. Kunkel, Ted R. Mikuls, Bryant R. England, Dolores M. Shoback, Patricia P. Katz, Jose M. Garcia, Ariela R. Orkaby, Joshua F. Baker   +14 more
wiley   +1 more source

TNAP and PHOSPHO1 Function Synergistically to Afford Critical Control Over the Mineralization of the Postnatal Murine Skeleton

Advanced Science, EarlyView.
Biomineralization underpins skeletal development, yet its molecular control remains incompletely understood. Using a novel murine knockout model, this study reveals the essential and complementary roles of PHOSPHO1 and TNAP in postnatal skeletal development.
Lucie E. Bourne, Aikta Sharma, Scott Dillon, Jacob Keen, Soher N. Jayash, Natalie Crump, Lucinda A.E. Evans, Maya Karmali, Worachet Promruk, Claire E. Clarkin, Sonoko Narisawa, Louise Stephen, Brian L. Foster, José Luis Millán, Colin Farquharson, Katherine A. Staines   +15 more
wiley   +1 more source

Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments?

Jurnal Akuntansi dan Keuangan, 2018
This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps.
Sansaloni Butar-Butar, Stefani Lily Indarto Lily Indarto   +1 more
doaj   +3 more sources

The profitability and consistency of the accounting abnormal accruals anomaly in UK firms [PDF]

This research explores new evidence on the profitability, consistency and potential\ud explanations of the accruals anomaly. We extend prior research into the association\ud between earnings and share price by discrirninating between firms on the basis of the\ud abnormal accruals contained in the reported operating profits.
Ahmad, ALA
core   +3 more sources

The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange [PDF]

مطالعات تجربی حسابداری مالی, 2016
Most of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012).
B Mashayekhi, A. H. Hosseinpour
doaj   +1 more source

Stroke‐Heart Syndrome: Mechanisms, Temporal Phenotypes, and Diagnostic Reasoning

Advanced Science, EarlyView.
Stroke‐heart syndrome describes new or worsened cardiac abnormalities after acute stroke. This Review defines its clinical boundaries, traces autonomic, inflammatory, endothelial, and supply‐demand mechanisms across time, and proposes provisional phenotypes that integrate lesion location, premorbid cardiac substrate, serial biomarkers ...
Fa Lin, Jian Lyu, Yanci Liu, Zhiyuan Feng, Jie Bao, Wenxiong Song, Bingcheng Zhu, Minghao Liu, Jionghao Xue, Jiadi Weng, Jiani Zhang, Jizong Zhao, Xiaolin Chen, Bin Dong   +13 more
wiley   +1 more source

Reconfiguring Fresh Produce Supply Chains in Response to Drought Risk: Evidence From the U.S. Broccoli Market

Agribusiness, EarlyView.
ABSTRACT Drought is among the most severe and persistent threats to food supply chains, and relocating production to less drought‐prone regions offers a strategy to reduce this risk. This is particularly relevant for fresh vegetables, which are highly water‐intensive, yet drought‐driven reconfiguration strategies remain understudied.
Bingyan Dai, Miguel I. Gómez, Harry M. Kaiser   +2 more
wiley   +1 more source

The Link of Abnormal Accrual Mispricing and Value- Glamour Stock Anomaly: Evidence from the Indonesian Capital Market

Gadjah Mada International Journal of Business, 2012
The purpose of this study is to investigate whether abnormal accrual mispricing acknowledged in accounting literature is a manifestation of documented value-glamour anomaly in finance literature. This study proposes the traditional value-glamour proxies (
Erni Ekawati
doaj   +1 more source

Corporate Governance and Reliability of Financial Reporting in Central Government Agencies

Revista de Contabilidad: Spanish Accounting Review, 2022
The objective of this paper is to determine the effects of the corporate governance practices of central government agencies on the reliability of financial reporting.
María-José Arcas-Pellicer, Vicente Pina, Lourdes Torres   +2 more
doaj   +1 more source