Results 51 to 60 of about 191,005 (305)

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core   +1 more source

Financial Burden Associated With Hospitalisation Among Families of Childhood Brain Tumours in Australia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Families of children with cancer experience significant financial strain, even with universal healthcare. Indirect costs, such as productivity losses and non‐medical expenses, are rarely included in economic evaluations, and little is known about how effectively financial aid programmes alleviate this burden. Childhood brain tumours
Megumi Lim, Natalie Bradford, David Brain, Sameera Senanayake, Sanjeewa Kularatna, Kate Young, Christine Cashion, Tim Hassall, Susanna Cramb   +8 more
wiley   +1 more source

The impact of working capital management on credit rating

Financial Innovation, 2022
This study investigates the possible nonlinear relationship between working capital and credit rating. Furthermore, it examines the relationship between the three components of working capital (inventory, accounts receivable, and accounts payable) and a ...
Ala’a Adden Abuhommous, Ahmad Salim Alsaraireh, Huthaifa Alqaralleh   +2 more
doaj   +1 more source

Design and Implementation of a Company's Payable Accounts Management System [PDF]

, 2015
由现代信息技术，特别是网络技术引发的全球信息化浪潮冲击着传统社会的每一个角落，网络化、数据化、知识化已成为财务管理的主旋律。网络时代改变了整个社会的经济结构，也打破了传统的财务管理模式。 采购、应付账款与存货系统是财务信息系统中相当复杂而重要的子系统，它们完成对企业采购存货、储存存货、应付账款等经济活动核算和管理。而应付账款管理又是其中非常重要的一个部分。首先应付账款系统数据处理量大、数据变化频繁；其次在手工条件下，由于人工处理的局限性和较高的操作差错率，人工处理不能即时、准确、高效地提供相关信息 ...
耿媛媛
core  

The Fate (Outcome) of Clinically Apparent Single Lesion and Oligofocal Nephroblastomatosis Treated According to SIOP/GPOH Protocols for Wilms Tumor

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background The management of clinically apparent single lesions or oligofocal nephroblastomatosis, a facultative precursor of nephroblastoma, remains debated. Methods We retrospectively analyzed 37 patients with clinically apparent single or oligofocal nephroblastomatosis (two to three lesions per kidney) among 2347 patients registered between
Nils Welter, Jens‐Peter Schenk, Jenny Wegert, Manfred Gessler, Leo Kager, Stefan Wagenpfeil, Marina Müller, Jean‐Michel Wolff, Joerg Fuchs, Steven W. Warmann, Clemens‐Magnus Meier, Jochen Hubertus, Christian Rübe, Christian Vokuhl, Patrick Melchior, Lena Tschirner, Norbert Graf, Rhoikos Furtwängler   +17 more
wiley   +1 more source

Inpatient Food Insecurity and Pediatric Hematology Oncology Hospitalization Outcomes

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Children with cancer and blood disorders are at risk for food insecurity (FI). We aimed to describe the association of inpatient food insecurity (IFI) and hospitalization outcomes among patients admitted to the pediatric hematology oncology service. Of 325 caregivers screened for IFI, 60 (18.6%) screened positive.
Joanna M. Robles, Greg Russell, Leila H. DeWitt, Kimberly Montez, Callie L. Brown   +4 more
wiley   +1 more source

Impacto financiero del sistema de control interno en la liquidez de la cooperativa de transporte de pasajeros Santa Lucia Cia. Ltda. [PDF]

, 2015
El análisis de los grupos de cuentas: ingresos, egresos, cuentas por cobrar y cuentas por pagar; permitió identificar debilidades del sistema de control interno.
Chiriguaya Quinto, Carlos Fernando, Chiriguaya Quinto, Gabriela Bacilio   +1 more
core  

Germline TP53 Mutations Causing Diamond–Blackfan Anemia: A French Report

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Diamond–Blackfan anemia is a rare congenital erythroblastopenia typically caused by mutations in ribosomal protein genes. Recently, gain‐of‐function mutations in TP53 have been identified as a novel cause of Diamond–Blackfan anemia. We report two French patients who both harbored a heterozygous TP53 deletion (NM_000546.5: c.1077delA; p ...
Rafael Moisan, Lydie Da Costa, Ludivine David Nguyen, Heloise Chosseler, Audrey Riquet, Benedicte Bruno, Melissa Barbati   +6 more
wiley   +1 more source

Purchasing control, compliance and the box: purchasing management based on hard data [PDF]

, 2004
Purchasing management is often approached as a qualitative art. Experience, insight and managerial qualities may indeed make useful contributions. However, in addition to this, the possibilities of an approach based on hard data and figures should not be
Telgen, Jan
core   +3 more sources

A Discussion Paper on Accounts Payable Ratio [PDF]

Acta Oeconomica Pragensia, 2020
Generally speaking, financial accounting textbooks are in harmony on the explanation of accounts payable and accrued liabilities/expenses. However, the same thing cannot be said for accounts payable turnover and days in accounts payable ratios. Different financial accounting textbooks and academic papers have different explanations for the accounts ...
openaire   +1 more source