Results 61 to 70 of about 4,789,857 (300)

The Seeds of Accounting Conservatism

European Journal of Business and Management Research, 2023
Why does the accounting principle of accounting conservatism persist, despite the criticism of 20th-century deductive accounting theorists? Accounting conservatism's etymology suggests that the traditional connotation of deliberate understatement began in America, circa 1900. Its genealogy, however, reaches much deeper into the past. This research adds
openaire   +1 more source

The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [PDF]

پژوهش‌های تجربی حسابداری, 2018
This study with the aim to determine factors influencing the investment opportunities, investigates  the effects of financial leverage on the relation between accounting conservatism and  investment opportunities in firms listed in Tehran Stock Exchange ...
Hamidreza Jafaridehkordi
doaj   +1 more source

Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China

Sustainability, 2022
Research and development (R&D) is the main driver for the sustainable development of corporate innovation. Given the prevalence of information asymmetry in R&D, executives opportunistically manipulate R&D investment.
Y. Shen, Qingsong Ruan
semanticscholar   +1 more source

Immunoglobulin Depletion and Recovery Following Blinatumomab in Infants With KMT2A‐Rearranged ALL

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Adding blinatumomab to standard chemotherapy for infants with KMT2A‐rearranged acute B‐cell lymphoblastic leukemia (KMT2A‐r B‐ALL) improves outcomes. Although blinatumomab impairs immunoglobulin G (lgG) production, increasing infection susceptibility, IgG recovery remains poorly understood.
Miguel Vieira Martins, Paola de Lorenzo, Rishi S. Kotecha, Andishe Attarbaschi, Gabriele Escherich, Karsten Nysom, Jan Stary, Alina Ferster, Benoit Brethon, Franco Locatelli, Martin Schrappe, Peggy E. Scholte‐van Houtem, Maria G. Valsecchi, Rob Pieters, Inge M. van der Sluis   +14 more
wiley   +1 more source

Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable

Accounting Analysis Journal, 2020
This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable.
Annisa Lufi Ningtiyas, S Subowo
doaj   +1 more source

Busy boards and accounting conservatism – an Australian perspective

Meditari Accountancy Research, 2022
Purpose This paper aims to examine the association between busy directors on corporate boards and accounting conservatism. Design/methodology/approach The authors use a sample of 500 firms listed on the Australian Security Exchange from 2004 to 2019 ...
Quyen Le, A. Vafaei, Kamran Ahmed, Shawgat Kutubi   +3 more
semanticscholar   +1 more source

Infant Embryonal CNS Tumors: Molecular Insights and Treatment Considerations for Contemporary Pediatric Neuro‐Oncology

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Embryonal tumors comprise the majority of malignant central nervous system (CNS) neoplasms diagnosed in children under 3 years of age. Compared with their counterparts in older children, these tumors exhibit distinct molecular biology and a more aggressive clinical phenotype, while their management is complicated by the heightened ...
Sudarshawn Damodharan, Mariah Wright‐Nadkarni, Mohamed S. Abdelbaki, Girish Dhall   +3 more
wiley   +1 more source

Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine Stock Exchange

Asian Journal of Accounting Research
PurposeThis paper uses test panel data for the biggest companies listed on the boards of directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the relationship between the corporate governance index, accounting conservatism, and ...
Mohammed Talawa, Nemer Badwan
semanticscholar   +1 more source

Identifying accounting conservatism in the presence of skewness [PDF]

Review of Quantitative Finance and Accounting, 2018
AbstractThe asymmetric timeliness (AT) coefficient as a measure of accounting conservatism has been subject to much debate. We clarify the conditions under which the AT coefficient identifies accounting conservatism in the presence of skewness. Specifically, using an extensive simulation-based approach, we examine the joint impact of return skewness ...
Lof, Matthijs, Jarva, Henry
openaire   +7 more sources

Comparative Evaluation of Hemodiafiltration, Hemoperfusion, and Standard Hemodialysis on Efficacy, Inflammatory Control, Dialysis Adequacy, and Safety in End‐Stage Renal Disease: A Prospective Observational Study

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic micro‐inflammation in patients with end‐stage renal disease (ESRD) is a significant driver of cardiovascular complications and diminished quality of life. While standard hemodialysis (SHD) effectively manages small‐molecule clearance, its ability to remove medium‐to‐large uremic toxins—the primary catalysts of systemic ...
Hongwei Zuo, Weisi Dai, Jie Mao, Mei Ye, Xingshan Lu, Xiaocui Zhang   +5 more
wiley   +1 more source