Results 81 to 90 of about 417,023 (195)
Business cycles and earnings management strategies: a study in Brazilian public firms,
Revista Contabilidade & Finanças, 2019 This study contributes to the literature dealing with the influence of macroeconomic factors on accounting information quality, since it analyzes the earnings management strategies of firms, specifically identifying different discretionary behaviors ...
Edilson Paulo +1 more
doaj +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Performance Measures, Discretionary Accruals, and CEO Cash Compensation
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relative weights assigned to three performance measures—stock returns, accounting earnings, and operating cash flows—in determining executive cash compensation. We find that returns receive the highest weight, followed by earnings, while cash flows carry the least weight.
Ya Dai, Harrison Liu, Jennifer Yin
wiley +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Nikolaev, V. +2 more
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Investigating the persistence of earnings components and pricing test of abnormal changes in cash [PDF]
Management Science Letters, 2013 This paper investigates the persistence of earnings components and pricing test of abnormal changes in cash for selected firms listed on Tehran Stock Exchange (TSE).
Yaser Ahmadi, Khosro Faghani Makarani
doaj
The Kaohsiung Journal of Medical Sciences, EarlyView.ABSTRACT This study developed a non‐invasive model using PIVKA‐II and MRI features to predict microvascular invasion in hepatocellular carcinoma, providing a reliable tool for early risk assessment and personalized treatment planning. The study included 98 patients with pathologically confirmed HCC (Child‐Pugh A, BCLC stage A), comprising 43 MVI ...
Di Gao, Rui‐Qi Jin, Hong‐Wei Wang
wiley +1 more source
Accruals in High Tech Industries [PDF]
Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables.
Charlotte Disle +2 more
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Awake Blue Light vs. KTP Laser Treatment for Vocal Fold Lesions: A Randomized Controlled Trial
The Laryngoscope, EarlyView.In this pilot randomized controlled clinical trial, the BL laser demonstrated clinical efficacy comparable to the KTP laser for office‐based treatment of benign vocal fold lesions. Both laser modalities were associated with significant improvements in patient‐perceived voice handicap, minimal post‐procedural pain, and favorable stroboscopic outcomes ...
R. Jun Lin +4 more
wiley +1 more source
Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]
In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core
Multiomics Insights Into AL Amyloidosis
Medicine Bulletin, EarlyView.ABSTRACT Light chain amyloidosis is a systemic or localized protein conformational disorder triggered by misfolded immunoglobulin light chains, leading to amyloid fibril deposition. The disease is characterized by multiorgan involvement and delayed diagnosis, contributing to poor prognosis and high mortality rates.
Zixuan Zhang +6 more
wiley +1 more source