Results 101 to 110 of about 153,414 (353)

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

Revista de Management Comparat International, 2010
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI , Saeid Jabarzadeh KANGARLOUEI   +1 more
doaj  

DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015

Riset Akuntansi dan Keuangan Indonesia, 2018
The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is
Rina Trisnawati, Mardayaningrum Mardayaningrum, Laillatul Khotimah   +2 more
doaj   +1 more source

Defining Optimally Safe and Effective Blood Levels of Hydroxychloroquine in Lupus: An Important Step toward Precision Drug Monitoring

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, Benoît Blanchet, Yann Nguyen, Fauzia Hollnagel, Ada Clarke, Michelle Petri, Murray B. Urowitz, John G. Hanly, Caroline Gordon, Sang‐Cheol Bae, Juanita Romero‐Diaz, Jorge Sanchez‐Guerrero, Ann E. Clarke, Sasha Bernatsky, Daniel J. Wallace, David A. Isenberg, Anisur Rahman, Joan T. Merrill, Paul R. Fortin, Dafna D. Gladman, Ian N. Bruce, Ellen M. Ginzler, Mary Anne Dooley, Rosalind Ramsey‐Goldman, Susan Manzi, Andreas Jönsen, Graciela S. Alarcón, Ronald F. Van Vollenhoven, Cynthia Aranow, Véronique Le Guern, Meggan Mackay, Guillermo Ruiz‐Irastorza, S. Sam Lim, Murat Inanc, Kenneth C. Kalunian, Søren Jacobsen, Christine A. Peschken, Diane L. Kamen, Anca Askanase, Jill Buyon, Julie Chezel, Alicja Puszkiel, Nathalie Costedoat‐Chalumeau   +42 more
wiley   +1 more source

Bone accrual over 18 months of participation in different loading sports during adolescence

, 2020
Ricardo Ribeiro Agostinete, Dimitris Vlachopoulos, André O. Werneck, Santiago Maillane-Vanegas, Kyle R. Lynch, Géraldine Naughton, Rômulo Araújo Fernandes   +6 more
openalex   +2 more sources

ChatGPT for complex text evaluation tasks

Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 645-648, April 2025.
Abstract ChatGPT and other large language models (LLMs) have been successful at natural and computer language processing tasks with varying degrees of complexity. This brief communication summarizes the lessons learned from a series of investigations into its use for the complex text analysis task of research quality evaluation.
Mike Thelwall
wiley   +1 more source

Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Banks face mounting pressure to integrate climate risks into lending, yet responses remain incoherent. This systematic literature review of 9034 studies synthesizes 68 peer‐reviewed articles and develops a behavioral typology of five bank responses: recovery, containment, repricing, reallocation, and relational transformation.
Tabea Brüggemann, Rainer Lueg
wiley   +1 more source

Logistics Service Providers' Business Models in the Circular Economy: A Systematic Literature Review and Panarchy Theory Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Logistics service providers (LSPs) can support the transition to a circular economy (CE) through their visibility over and facilitation of resource flows between supply chain (SC) actors. However, the proliferation of CE‐related terms, compounded by a manufacturer‐centric focus on CE culminating in knowledge siloes that result in an overall ...
Orsolya‐Anna Mate, Steven James Day, Taofeeq Ibn‐Mohammed, Janet Godsell   +3 more
wiley   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh, Wael Hadid, Lei Chen, Akrum Helfaya   +3 more
wiley   +1 more source

The Impact of Financial Leverage on Accrual-Based and Real Earnings Management

, 2016
A review of accounting literature on earnings management indicates that leverage limits earnings management due to the scrutiny of auditors and regulators. Since these studies survey the relation between leverage and accrual-based earnings management, it
H. Vakilifard, Mahboobeh Mortazavi
semanticscholar   +1 more source

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli, Pier Luigi Marchini, Dalila Baldini   +2 more
wiley   +1 more source