Results 31 to 40 of about 153,414 (353)
Clinical Endocrinology, 2019 Many women use combined hormonal contraceptives (CHC) during adolescence during which they are accruing peak areal bone mineral density (BMD) that relates to lifetime fracture risk.
A. Goshtasebi +5 more
semanticscholar +1 more source
Ownership structure of a company and accounting earnings management [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The objective of our study is to investigate whether the ownership structure of a company, including ownership concentration, managerial ownership and the presence of institutional investors, affects accrual earnings management practices.
Andrzej Piosik
doaj +1 more source
China Journal of Accounting Research, 2014 AbstractThe paper provides a broad discussion of the topic “accruals”. Though much of what is said is familiar from the literature on accruals, the paper tries to develop concepts and show how theses forge tight links across a variety of themes. The starting point of the analysis concerns the construct of an accrual.
openaire +5 more sources
Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?
International Journal of Multicultural and Multireligious Understanding, 2019 This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis.
I. P. E. Darmawan +2 more
semanticscholar +1 more source
Financial Statement Restatements Impacts on Accrual Quality [PDF]
پژوهشهای تجربی حسابداری, 2013 : in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year.
Mohamad ali Aghaie +3 more
doaj +1 more source
Accrual-Monitoring Practices for Various Disease Trials among AACI Member Cancer Centers
Clinics and Practice, 2022 Progress in the management of rare diseases, including rare cancers, is dependent upon clinical trials; however, as many as 32% of rare-disease trials go uncompleted or unpublished due to insufficient accrual.
Zachary T. Elliott +8 more
doaj +1 more source
STATEMENT OF CASH FLOWS - A MEASURE OF OPERATIONAL PERFORMANCE ON AN ACCRUAL BASIS [PDF]
Challenges of the Knowledge Society, 2011 Statement of cash flows presents useful information about changing the company's financial position, allowing to assess the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and ...
GHEORGHE LEPADATU
doaj
The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality.
Ameneh Bazrafshan, Wafaa Salman Abbood
doaj +1 more source
Accrual to Clinical Trials (ACT): A Clinical and Translational Science Award Consortium Network
JAMIA Open, 2018 The Accrual to Clinical Trials (ACT) network is a federated network of sites from the National Clinical and Translational Science Award (CTSA) Consortium that has been created to significantly increase participant accrual to multi-site clinical trials ...
S. Visweswaran +14 more
semanticscholar +1 more source
Trikonomika, 2014 Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception.
Sepriahangga Wahyu Windharta +1 more
doaj +1 more source