Results 251 to 260 of about 91,381 (308)

Evaluation of safety and efficacy of robotic-assisted pancreaticoduodenectomy (SWARS study): a study protocol for a multi-center randomized phase-2 trial. [PDF]

BMC Surg
Kobayashi K, Inoue Y, Sawa Y, Abe S, Yamamoto M, Ninomiya R, Yoshioka R, Kawaguchi Y, Mise Y, Ishida N, Miyazaki N, Takemura N, Saiura A, Hasegawa K, Takahashi Y.   +14 more
europepmc   +1 more source

The critical role of the basal ganglia in post-stroke fatigue: A pilot study. [PDF]

Neuroimage Rep
Boukrina O, DeLuca J, Wylie GR.
europepmc   +1 more source

A Brief Report on Proposed Areas of International Harmonization of Real-World Evidence Relevance, Reliability and Quality Standards Among Medical Product Regulators. [PDF]

Pharmacoepidemiol Drug Saf
Nafie M, Parker VJ, McClellan M, Hendricks-Sturrup RM.   +3 more
europepmc   +1 more source

Assessing impact on health, health care, and public support: The evolution of a CTSA hub's evaluation and continuous improvement program. [PDF]

J Clin Transl Sci
Welch LC, Daudelin D, Serrano L, Chen S, Cabrera A, Gibson E.   +5 more
europepmc   +1 more source

Skeletal health in adolescents with poorly controlled type 1 diabetes: results from a randomized controlled trial. [PDF]

BMJ Open Diabetes Res Care
Pulkkinen MA, Varimo T, Toiviainen-Salo S, Härkönen TH, Laakso S, Tuomaala AK, Hero M.   +6 more
europepmc   +1 more source

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Measuring income tax accrual quality

Review of Accounting Studies, 2015
We develop and validate a measure of tax accrual quality. Tax accrual quality captures variation in the extent to which the income tax accrual maps into income tax-related cash flows, with lower variation indicating a higher quality tax accrual. Low tax accrual quality arises from (1) management estimation error and (2) financial reporting standards ...
Preeti Choudhary, Allison Koester, Terry Shevlin   +2 more
openaire   +3 more sources

The Effect of Accrual Heterogeneity on Accrual Quality Inferences

The Accounting Review, 2021
ABSTRACT We investigate the impact of the mixed attribute GAAP measurement model on accrual quality inferences. GAAP rules vary from an income statement “matching” focus to a balance sheet “fair-value” focus. Accrual properties are also affected by the business activity being measured and the activity's recurrence.
Patricia M. Dechow, Chad R. Larson, Robert J. Resutek   +2 more
openaire   +1 more source

The market pricing of accruals quality [PDF]

Journal of Accounting and Economics, 2005
We investigate whether investors price accruals quality, our proxy for the information risk associated with earnings. Measuring accruals quality (AQ) as the standard deviation of residuals from regressions relating current accruals to cash flows, we find that poorer AQ is associated with larger costs of debt and equity. This result is consistent across
Francis, Jennifer, LaFond, Ryan, Olsson, Per, Schipper, Katherine   +3 more
openaire   +1 more source

Call Options and Accruals Quality [PDF]

SSRN Electronic Journal, 2004
We investigate whether greater use of call options in compensation and financing arrangements is associated with financial reporting choices that affect accruals quality, which previous research has shown to be a priced measure of information risk. Consistent with prior research documenting an association between the use of call options in compensation
Francis, Jennifer, Olsson, Per, Schipper, Katherine   +2 more
openaire   +1 more source