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

