Results 31 to 40 of about 91,381 (308)

KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

Jurnal Ekonomi dan Bisnis Airlangga, 2020
Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.
Lilik Suroya, Heru Tjaraka
doaj   +1 more source

The Effect of Financial Status on Earnings Quality of Listed Firms in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2017
The present study examines the effect of financial status on earnings quality of listed firms in Tehran Stock Exchange. In this regard, Altman adjusted model for Iranian content is used to determine the financial status of Iranian listed firms.
Mohammadraza Mehrabanpour, Mohammad Nadiri, Mohammad Jandaghi Ghomi   +2 more
doaj   +1 more source

Frailty Exacerbates Disability in Progressive Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background To evaluate frailty in severe progressive multiple sclerosis (PMS) and to investigate the underlying mechanisms. Methods This prospective, cross‐sectional, multicenter study enrolled a late severe PMS group requiring skilled nursing (n = 53) and an age, sex, and disease duration‐matched control PMS group (n = 53).
Taylor R. Wicks, Anna Wolska, Diala Ghazal, Dejan Jakimovski, Bianca Weinstock‐Guttman, Alexander Burnham, Niels Bergsland, Michael G. Dwyer, Alan T. Remaley, Robert Zivadinov, Murali Ramanathan   +10 more
wiley   +1 more source

Impact of accrual quality on non-cash flow shock stock returns [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
One of the most important factors in selecting the best investment is stocks return. Considering the relationship between stock return and other accounting information, investors are able to allocate their own resources in the best manner.
Daruosh Foroghi, Hadi Amiri, Mina Mohammadian   +2 more
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra, Kadir, A. Syamsurijal, Maimunah, Mutiara, Wahyudi, Tertiarto   +3 more
core   +1 more source

A re‐examination of accruals quality following restatements [PDF]

Journal of Business Finance & Accounting, 2020
AbstractEmpirical research from the first years following the Sarbanes‐Oxley Act (SOX) in the US suggests that firms improve accruals quality following restatements, but the materiality of restatements has declined since then. This decline may affect firms' responses to restatements, and hence we re‐examine whether restatements are associated with ...
Marie Herly, Jan Bartholdy, Frank Thinggaard   +2 more
openaire   +1 more source

Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley   +1 more source

Pendekatan Hot-Fit Framework dalam Generalized Structural Component Analysis pada Sistem Informasi Manajemen Barang Milik Daerah: Sebuah Pengujian Efek Resiprokal

Journal of Accounting and Investment, 2016
This study aims to examines the determinant of the information quality of fixed assets on the accrual-based balance sheet using HOT-Fit Framework approach with Generalized Structural Component Analysis (GeSCA) method.
Shofana Erimalata
doaj   +1 more source

Structure–Function Decoupling of the Sensorimotor and Default Mode Networks in Black Americans With MS

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano, Giacomo Boffa, Maria Petracca, Marta Ponzano, Nicole Graziano, Claire Wigley, Claire Riley, Jonathan Howard, Pietro Bontempi, Sylvia Klineova, Fred Lublin, Matilde Inglese   +11 more
wiley   +1 more source

Investigating the effect of investor sentiment on stock return sensitivity to fundamental factors: case of JSE listed companies

Cogent Business & Management
This study examines the association between a firm’s fundamental factors and stock returns as well as how investor sentiment influences the association between these variables.
Nyanine Chuele Fonou-Dombeu, Bomi Cyril Nomlala, Celani John Nyide   +2 more
doaj   +1 more source