Results 31 to 40 of about 51,498 (265)

The Impact of Corporate Governance Mechanisms on Audit Quality and Real Earnings Management [PDF]

پژوهش‌های تجربی حسابداری, 2016
This research aims to find a proper scientific answer to the question "whether the corporate governance mechanism has a significant effect on real earnings management and audit quality?" The question is represented in the form of two main hypothesis and ...
Yahya Hasas Yeganeh
doaj   +1 more source

Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management: Evidence from Indonesia? [PDF]

, 2022
The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX).
Machdar, Nera Marinda
core  

Logistic Model Tree Forest for Steel Plates Faults Prediction

Machines, 2023
Fault prediction is a vital task to decrease the costs of equipment maintenance and repair, as well as to improve the quality level of products and production efficiency.
Bita Ghasemkhani, Reyat Yilmaz, Derya Birant, Recep Alp Kut   +3 more
doaj   +1 more source

Accrual components and stock trading costs

, 2013
This paper examines the relationship between accrual components and stock trading costs in China and finds that both abnormal and normal accruals are associated with these costs.
Lei, Qianhua, Lei Qianhua
core   +1 more source

Epigenetic blind spots – the role of DNA methylation dynamics in stem cell‐based models of embryogenesis

FEBS Letters, EarlyView.
Embryo‐like structures (stembryos) are an innovative tool, but they are hindered by experimental variability and limited developmental potential. DNA methylation is crucial for mammalian development, but its status in stembryo models is poorly characterized.
Sara Canil, Anna Corrà, Annalisa Scapolatiello, Chengxiang Qiu, Gianluca Amadei   +4 more
wiley   +1 more source

Pengaruh Pengaruh Perilaku Oportunistik, Board Diversity, dan Financial Distress Terhadap Manajemen Laba Riil

Jurnal Proaksi
Main Purpose – This study examines the effect of opportunistic behavior, board diversity, and financial distress on reall earnings management practices.
Albert Irawan, Renna Magdalena
doaj   +1 more source

Clinical performance of the urine‐based TERT promoter AbsoluteQ Digital PCR for non‐invasive detection of bladder cancer

Molecular Oncology, EarlyView.
A urine‐based digital PCR assay targeting two hotspot TERT promoter variants detected bladder cancer with high sensitivity and no false positives in this case–control cohort. The streamlined AbsoluteQ workflow outperformed Sanger sequencing and supports non‐invasive molecular testing for bladder cancer detection.
Anna Nykel, Izabela Kubiak, Lena Rutkowska, Żaneta Kasprzyk, Łukasz Kępczyński, Michał Bednarek, Dariusz Sobieraj, Jacek Wilkosz, Piotr Kania, Adam Jędrzejczyk, Bogdan Kałużewski, Agnieszka Gach, Tadeusz Kałużewski   +12 more
wiley   +1 more source

Derivation and characterization of retinal pigment epithelium from urine‐derived iPSCs

FEBS Open Bio, EarlyView.
Age‐related macular degeneration causes vision loss via RPE dysfunction and loss. Traditional iPSC therapies rely on invasive biopsies, limiting scalability. Here, we utilize urine‐derived stem cells as an accessible source to generate u‐iPSCs, successfully differentiated into pigmented RPE. This “Urine‐to‐Retina” platform provides a promising path for
Daniella Beiner, Hainan Zhu, Carol Christine Bosholm, Heuy‐Ching Wang, Tracy Criswell, Anthony Atala, Jian‐Xing Ma, Yuanyuan Zhang   +7 more
wiley   +1 more source

TITIK KRITIS MANAJEMEN LABA PADA PERUBAHAN TAHAP LIFE CYCLE PERUSAHAAN: ANALISIS MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL

Jurnal Akuntansi dan Keuangan Indonesia, 2011
The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior differences were shown by real earnings management
Sri Hastuti
doaj   +1 more source

Calculation Method for Inflow Performance Relationship in Sucker Rod Pump Wells Based on Real-Time Monitoring Dynamometer Card

Geofluids, 2020
Based on the informatization and intelligent construction of an oilfield, this paper proposes a new method for calculating inflow performance relationship in sucker rod pump wells, which solves the limitations of current IPR curve calculation method in ...
Ruichao Zhang, Yuqiong Yin, Liangfei Xiao, Dechun Chen   +3 more
doaj   +1 more source