Results 51 to 60 of about 578,488 (317)

Accruals quality vis-a-vis disclosure quality: Substitutes or complements? [PDF]

open access: yes, 2012
The impact of accruals quality and disclosure quality on stock returns is a topical issue in market-based accounting research. Most of the debate is centred on their incremental ability to predict future earnings.
Jaafar, Aziz   +2 more
core   +1 more source

Dietary Protein Intake and Peritoneal Protein Losses in Peritoneal Dialysis Patients

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Introduction Peritoneal dialysis (PD) patients lose protein in their waste dialysate, potentially increasing their risk for malnutrition. We wished to determine whether there was any association between losses and dietary protein intake (DPI). Methods DPI was assessed from 24‐h dietary recall using Nutrics software.
Haalah Shaaker, Andrew Davenport
wiley   +1 more source

Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms [PDF]

open access: yesRevista de Métodos Cuantitativos para la Economía y la Empresa, 2013
La calidad del resultado empresarial no es un concepto medible a través de una única variable, sino que existen diversos atributos que la caracterizan y el uso de uno u otro puede condicionar los resultados de la investigación sin poder considerar que ...
Ferrer García, Cristina   +1 more
doaj  

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

open access: yesمطالعات 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   +2 more
doaj   +1 more source

DOES RECYCLING CONTRIBUTE TO ACCOUNTING QUALITY?

open access: yesBogazici Journal, 2019
As a result of amendments in existing financial reporting standards, certain items have been transferred (or recycled) from other comprehensive income to income statement since 2013. Based on a sample of Turkish listed firms over 2013-2018, we document the following outcomes for accounting quality, measured by value relevance and predictive power, of ...
Ertuğrul, Melik, Coşkun, Ali
openaire   +3 more sources

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho   +7 more
wiley   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye   +33 more
wiley   +1 more source

Bank managerial ability and accounting : do better managers report higher quality loan loss reserves and fair values? [PDF]

open access: yes, 2013
textGiven the high level of scrutiny on top executives in recent years, particularly those at banks, examining the impact of bank managers' ability on financial reporting is of great value.
Cantrell, Brett Wooten
core  

Development of accounting quality management system

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information ...
Plakhtii T.F.
doaj   +1 more source

Effectiveness of a Novel Low‐Density Lipoprotein Apheresis Device Rheocarna in Patients Undergoing Hemodialysis With Chronic Limb‐Threatening Ischemia: A Single‐Center Retrospective Study

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic limb‐threatening ischemia (CLTI) is a severe form of lower‐extremity artery disease characterized by distal lesions and microcirculatory impairment, limiting revascularization efficacy. Rheocarna is a direct hemoperfusion low‐density lipoprotein (LDL) adsorption device with potential rheological and anti‐inflammatory ...
Kunihiro Ishioka   +12 more
wiley   +1 more source

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