Results 161 to 170 of about 91,381 (308)

FINANCIAL REPORTING IN EDUCATION INSTITUTIONS THE IMPLICATIONS OF THE TRANSITION TO ACCRUAL ACCOUNTING [PDF]

. At the beginning of the third millennium, the role of accounting changed fundamentally,including in terms of the major intervention in collecting and treating information used to achieve anefficient management that will support the future evolution of ...
Iuliana Cenar
core  

Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?

International Journal of Finance &Economics, EarlyView.
ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis, Athanasios P. Fassas, Dionisis Philippas   +2 more
wiley   +1 more source

Evaluating the impact of delayed study startup on accrual in cancer studies. [PDF]

Contemp Clin Trials Commun
Ratnayake I, Do AT, Gajewski D, Pepper S, Ige O, Streeter N, Lin TL, McGuirk M, Gajewski B, Mudaranthakam DP.   +9 more
europepmc   +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

Dissecting definitions of disability accrual in relapsing multiple sclerosis-Have we reached standardization yet? [PDF]

Mult Scler
Bsteh G, Marti S, Hammer H, Krajnc N, Guger M, Di Pauli F, Kraus J, Enzinger C, Chan A, Berger T, Hegen H, Hoepner R.   +11 more
europepmc   +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

Enrollment Patterns and Site-Level Predictors of Black Participant Recruitment to a Multisite Randomized Cancer Clinical Trial. [PDF]

JCO Oncol Adv
Ivory JM, Gunn HJ, Wheeler SB, Drier S, Paskett E, Naughton M, McCue S, Wills R, Williams K, Chow S, Charlot M, Reeder-Hayes KE.   +11 more
europepmc   +1 more source

Earnings Quality and Corporate Governance in IPO Firms [PDF]

, 2008
Calegari, Mary F., Harjoto, M. A
core   +1 more source

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

Using machine learning algorithms to optimize treatment with high-cost biologics in a national cohort of patients with inflammatory bowel disease. [PDF]

JAMIA Open
Hou JK, Tang TM, Sansgiry S, Van T, Richardson PA, Pham C, Cunningham F, Baker JA, Zhu J, Waljee AK.   +9 more
europepmc   +1 more source