Results 91 to 100 of about 270,007 (401)
Do short-sellers arbrtrage accrual-based return anomalies? [PDF]
We find a positive association between short-selling and accruals, and between short-selling and NOA, during 1988-2003. The accrual and NOA return anomalies are asymmetric. The absolute value of mean abnormal returns is larger for high-accrual firms than
Hirshleifer, David +2 more
core +1 more source
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
core +3 more sources
Arthritis &Rheumatology, EarlyView.Objective The phase 3 MANDARA study demonstrated noninferiority of benralizumab versus mepolizumab for remission in patients with eosinophilic granulomatosis with polyangiitis (EGPA). More benralizumab‐treated patients achieved complete withdrawal of oral glucocorticoids (OGCs).
Parameswaran K. Nair +14 more
wiley +1 more source
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Ampenberger, Markus +2 more
core
A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core +1 more source
Impacts of financial distress on real and accrual earnings management
Jurnal Akuntansi, 2018 This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from
D. Muljono, Kim Sung Suk
semanticscholar +1 more source
Measuring compliance with the Golden Rule [PDF]
The golden rule of public finance is based upon the notion that intergenerational equity requires that the cost of public expenditures be spread over time in a manner that reflects the intertemporal distribution of the benefits generated by those ...
Marc Robinson
core
Romosozumab and Denosumab Combination Therapy After Denosumab in Postmenopausal Osteoporosis
Arthritis &Rheumatology, Accepted Article.Background Transition from long‐term denosumab to PTH‐analogs or romosozumab might expose patients to the risk of the so‐called rebound phenomenon. Adding romosozumab to denosumab might represent an option in patients experiencing a fracture while on denosumab.
Giovanni Adami +10 more
wiley +1 more source
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
José António Moreira, Peter F. Pope
core
Arthritis &Rheumatology, Accepted Article.Background Using hydroxychloroquine (HCQ) dose of 5 mg/kg/day in systemic lupus erythematosus (SLE) is associated with a higher risk of flares; HCQ blood level monitoring could be a better way to adjust HCQ dose. We studied the upper threshold for a reference range of HCQ levels to inform routine monitoring.
Shivani Garg +42 more
wiley +1 more source