Results 41 to 50 of about 91,381 (308)

Pharmacokinetics, Pharmacodynamics, and Safety of Subcutaneous Belimumab in Pediatric Patients With Systemic Lupus Erythematosus: A Multicenter, Open‐Label Trial

open access: yesArthritis Care &Research, EarlyView.
Objective This study aimed to characterize the pharmacokinetics, pharmacodynamics, safety, and exploratory efficacy of subcutaneous belimumab in pediatric patients with active systemic lupus erythematosus (SLE) receiving standard therapy. Methods This single‐arm, multicenter, open‐label trial (GSK study 200908; ClinicalTrials.gov identifier ...
Hermine I. Brunner   +14 more
wiley   +1 more source

Fraud Pentagon for Detecting Financial Statement Fraud

open access: yesJournal of Economics, Business & Accountancy Ventura, 2020
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq   +1 more
doaj   +1 more source

Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China

open access: yesFrontiers in Psychology, 2022
Enterprises do not exist independently of the external environment, so uncertainty affects their earnings volatility and exacerbates the information asymmetry between internal and external stakeholders.
Shuya Hu, Shengnian Wang
doaj   +1 more source

Is accruals quality a priced risk factor?

open access: yesJournal of Accounting and Economics, 2007
In a recent and influential empirical paper, Francis, LaFond, Olsson, and Schipper (2005) conclude that accruals quality (AQ) is a priced risk factor. We explain that FLOS' regressions examining a contemporaneous relation between excess returns and factor returns do not test the hypothesis that AQ is a priced risk factor.
Core, John E   +2 more
openaire   +2 more sources

Developing and Evaluating a Laboratory‐Based Frailty Index (FI‐Lab) for the Prediction of Long‐Term Health Outcomes in Systemic Lupus Erythematosus

open access: yesArthritis Care &Research, Accepted Article.
Objective We aimed to construct and evaluate the first laboratory‐based frailty index (FI‐Lab) for predicting adverse outcomes in systemic lupus erythematosus (SLE) and to compare its predictive ability to that of an existing clinical frailty index (FI).
Grace Burns   +2 more
wiley   +1 more source

Do audit firm reputation provide insight into financial reporting quality? Evidence from accrual and real management of listed companies in Vietnam

open access: yesCogent Business & Management, 2023
The purpose of this paper is to investigate whether audit firm reputation provides insight into financial reporting quality of listed companies in Vietnam.
Ngoc Mai Tran, Manh Ha Tran
doaj   +1 more source

Ultrasound‐Triggered Nanobubbles for Endothelial‐Targeted Drug Delivery in the Detection and Treatment of Doxorubicin‐Induced Cardiotoxicity

open access: yesAdvanced Healthcare Materials, EarlyView.
The DA/VTP‐NBs selectively recognized cardiac ECs damaged by DIC and achieved cell‐level targeted imaging. Then US‐triggered controlled release successfully enabled the release of DAPA within the DA/VTP‐NBs at the site of injury. This precise on‐demand drug release approach amplifies a series of localized therapeutic effects through the mtDNA‐mediated ...
Jun Zhang   +8 more
wiley   +1 more source

PENGARUH IMPLEMENTASI KEBIJAKAN AKUNTANSI BERBASIS AKRUAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten Morowali Utara)

open access: yesAccounting Profession Journal (APAJI), 2023
This study aims to analyze the impact of implementation of accrual-based accounting policies and human resources competency to the quality of Morowali Utara local government’s financial statement.
Helda Nelvia   +2 more
doaj  

Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi, dan Komunikasi terhadap Kesiapan Pemerintah dalam Menerapkan Standar Akuntansi Pemerintah Berbasis Akrual (Studi Empiris pada Pemerintah Kabupaten Indragiri Hilir) [PDF]

open access: yes, 2015
The enactment of government regulation number 71 year 2010 about government accounting standards based accrual and also enactment permendagri 64 2013 about the application of government accounting standards based accrual on regional government bring big ...
Azlina, N. (Nur)   +2 more
core  

Timing Mechanotransduction: Mechanically Dynamic Biomaterials Reveal the Temporal Hierarchy of YAP/TAZ Control Nodes

open access: yesAdvanced Science, EarlyView.
This work develops dynamically softening polyacrylamide hydrogels for time‐resolved imaging during continuous mechanical transitions. The study revealed that mechanotransduction is biphasic; YAP/TAZ inactivation is driven by early loss of the nucleocytoskeletal continuum connecting subnuclear adhesions, F‐actin, and the nuclear envelope, coupled with ...
Alessandro Gandin   +12 more
wiley   +1 more source

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