Results 41 to 50 of about 567,516 (266)

Predictive ability of accruals before and after IFRS in the Brazilian stock market

Revista Contabilidade & Finanças, 2018
This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary accruals (NDAs) for forecasting future cash flows before and after the convergence with International Financial Reporting Standards (IFRS)
Terence Machado Boina, Marcelo Alvaro da Silva Macedo   +1 more
doaj   +1 more source

An analysis of underlying constructs affecting the quality of accounting human resources [PDF]

Management Science Letters, 2020
This paper is conducted to investigate the impact levels of inside determinants on the quality of accounting human resources in accounting service firms in Hanoi. Data are collected using 120 questionnaires from accounting service firms.
Dang Huy Nguyen
doaj   +1 more source

Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows

Audit Financiar, 2018
This paper analyses the association between earnings management and value relevance of accounting information, for a number of 556 observations from a sample of 65 companies listed on the Bucharest Stock Exchange during a 10 year period: 2006-2015 ...
Marilena Mironiuc, Mihaela Chiriac, Maria Carmen Huian   +2 more
doaj   +1 more source

The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam [PDF]

Management Science Letters, 2019
This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service
Son Tung Ha, Hoai Dung Thi Nguyen, Ngoc Anh Thi Nguyen, Duc Tai Do   +3 more
doaj   +1 more source

The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [PDF]

مطالعات تجربی حسابداری مالی, 2019
The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality.
sobhan zafari, darioush foroughi, gholamhossein kiani   +2 more
doaj   +1 more source

European Standard Clinical Practice Guideline and EXPeRT Recommendations for the Diagnosis and Management of Gastroenteropancreatic Neuroendocrine Neoplasms in Children and Adolescents

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen, Calogero Virgone, Antje Redlich, Michael Abele, Ricardo Lopez‐Almaraz, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Maja Mazic Cesen, Andrea Ferrari, Malgorzata A. Krawczyk, Yves Reguerre, Dominik T. Schneider, Ines B. Brecht, Charlotte Rigaud, Bilgehan Yalcin, Rainer Claus, Christian Vokuhl, Constantin Lapa, Jörg Fuchs, Segolene Hescot, Thomas Walter, Julien Hadoux, Daniel Orbach   +23 more
wiley   +1 more source

Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan, Michael Abele, Calogero Virgone, Michaela Kuhlen, Ricardo Lopez‐Almarez, Tal Ben‐Ami, Ewa Bien, Maja Cesen, Malgorzata A. Krawczyk, Andrea Ferrari, Gianni Bisogno, Yves Reguerre, Dominik T. Schneider, Louise Galmiche, Jorg Fuchs, Sarah Braungart, Bilgehan Yalcin, Ines B. Brecht, Daniel Orbach   +18 more
wiley   +1 more source

Monitoring agency conflicts: use of accounting and direct supervision

China Accounting and Finance Review
Agency theory predicts that agents tend to have more information regarding their own talents and efforts than their principals. This information asymmetry enables chief executive officers (CEOs) to “shirk” or engage in actions that benefit themselves at ...
Tao Sun, Yu Zhang, Eric Rosano
doaj   +1 more source

Bridging the Loneliness Gap: Depression, Connectivity, and Isolation in Pediatric Oncology Patients and Their Peers

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Loneliness is associated with adverse physical and mental health outcomes and remains understudied in children and adolescents undergoing cancer therapy. Pediatric oncology patients may be at increased risk due to medical isolation and disruption of social networks.
Charlotte N. Stahlfeld, Scott H. Maurer, Michelle D. Watkinson, John Nury, Elise Barberis, Molly C. Mack   +5 more
wiley   +1 more source

Quality and Quantity in Accountancy [PDF]

CECCAR Business Review, 2021
The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from a quantitative and qualitative point of view. The economic cycle is a continuous set of choices and decisions (of maintaining, developing, correcting) based on the information supplied through accounting. The input information that
openaire   +2 more sources