Results 191 to 200 of about 153,414 (353)

The Interaction of NOA and Accruals in the Mispricing of Balance Sheet Bloat

, 2013
Philip Gray, Iris Siyu Liao, Maria Strydom   +2 more
openalex   +1 more source

Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management

International Journal of Finance &Economics, EarlyView.
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal, Assil Guizani, Khaled Ghozzi, Khaled Hussainey   +3 more
wiley   +1 more source

Item-specific factors associated with damage accrual in systemic lupus erythematosus: insights from a multiethnic, multinational Latin American cohort. [PDF]

Lupus Sci Med
Mimica M, Padilla O, Pons-Estel G, Quintana R, Neira O, Catoggio LJ, Saurit V, Drenkard C, Berbotto G, Garcia MA, Borba EF, Bonfá E, Sato EI, de O E Silva AC, Costallat L, Brenol JCT, Vásquez G, Uribe-Uribe O, Iglesias A, Guibert Toledano M, Reyes Llerena G, Pascual-Ramos V, Amigo MC, Barile-Fabris L, García De La Torre I, Acevedo-Vazquez EM, Segami MI, Chacón-Díaz R, Esteva-Spinetti MH, Alarcon GS, Pons-Estel BA, Ugarte-Gil MF, Massardo L.   +32 more
europepmc   +1 more source

Providing a Practical Model for Designing an Accrual Accounting System at State Universities

, 2019
Mohammad Ali Bagherpour Velashani, Mostafa Jahanbani, Vahid Fazel, Reyhaneh Haghighi   +3 more
openalex   +2 more sources

The emergence of an accounting practice: The fabrication of a government accrual accounting system

, 2018
A. Bruno, I. Lapsley
semanticscholar   +1 more source

Accrual of Older Patients With Breast Cancer to Alliance Systemic Therapy Trials Over Time: Protocol A151527.

Journal of Clinical Oncology, 2017
R. Freedman, Jared C. Foster, D. Seisler, J. Lafky, H. Muss, H. Cohen, J. Mandelblatt, E. Winer, C. Hudis, A. Partridge, L. Carey, C. Cirrincione, A. Moreno-Aspitia, G. Kimmick, A. Jatoi, A. Hurria   +15 more
semanticscholar   +1 more source

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source

Kappa free light chain index predicts long-term disease activity and disability accrual in multiple sclerosis. [PDF]

Mult Scler
Berek K, Schmidauer M, Bsteh G, Auer M, Barket R, Berger T, Di Pauli F, Grams AE, Hassler M, Lenhart L, Milosavljevic D, Zinganell A, Walde J, Deisenhammer F, Hegen H.   +14 more
europepmc   +1 more source

An Efficient Technical Solution or an Ideologically Contested Approach - The Balance Sheet for Business Style Accrual Accounting in the Public Sector

, 2011
Andy Wynne
openalex   +2 more sources

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang, Xiao Zhang, Michal Wojewodzki, Yuxin Jian, Fadey AbiDaoud   +4 more
wiley   +1 more source