Results 111 to 120 of about 6,700,738 (247)
Accrual Financial Reporting and Australian Fiscal Policy [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS.
Marc Robinson
core
The role of accrual estimation errors to determine accrual and earnings quality
, 2016 Purpose Managers, investors and security analysts all pay special attention to the bottom line of income statements and they miss significant information included in accruals about the quality of earnings.
Izadi Zadeh Darjezi, Javad
core +3 more sources
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia.
Elok Faiqoh Himmah
doaj
British Journal of Clinical Pharmacology, EarlyView.Abstract Background Regulatory guidance in the United Kingdom advises DPYD genotyping prior to fluoropyrimidine‐based treatment. This economic evaluation estimated the costs and outcomes associated with DPYD screening prior to prescribing fluoropyrimidines for colorectal cancer in Wales and also considers additional variants to those included in ...
Catrin O. Plumpton +8 more
wiley +1 more source
British Journal of Clinical Pharmacology, EarlyView.Aims The glucagon‐like peptide‐1 receptor agonists (GLP‐1 RAs) semaglutide and liraglutide are approved for chronic weight management. Both drugs also have favourable effects on the risk of developing diabetes and cardiovascular disease (CVD) compared with placebo, but their comparative effectiveness for these outcomes is unclear.
Ethan J. Cannon +7 more
wiley +1 more source
Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]
Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core
British Journal of Clinical Pharmacology, EarlyView.Aims This study aimed to investigate the incidence of low‐dose quetiapine initiation and associated factors in adults newly diagnosed with depression in primary care. Methods We obtained medication dispensing records, primary and secondary care diagnoses and employment status for antipsychotic‐naïve individuals aged 16–65 newly diagnosed with ...
Laura Purra +5 more
wiley +1 more source
Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada +2 more
core
Accrual Financial Reporting and Australian Fiscal Policy [PDF]
, 2000 Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS.
Robinson, Marc
core
British Educational Research Journal, EarlyView.Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan +2 more
wiley +1 more source