Results 61 to 70 of about 6,700,738 (247)

HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA

Jurnal Akuntansi dan Keuangan Indonesia, 2010
The purpose of this paper is examining association between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004).
Francisca Reni Retno Anggraini
doaj   +1 more source

Artificial Intelligence–Based Online Symptom Assessment Tools for Systemic Lupus Erythematosus Diagnosis: Patient Perspectives

Arthritis Care &Research, EarlyView.
Objective The objective of this article is to identify perceptions of patients with systemic lupus erythematosus (SLE) regarding artificial intelligence (AI)–based online symptom assessment tools, and the potential of these tools to address diagnostic barriers.
Olivia A. Stein, Jennifer L. F. Lee, Evelyne Vinet, Arielle Mendel, Christian A. Pineau, Fares Kalache, Louis‐Pierre Grenier, Sasha Bernatsky   +7 more
wiley   +1 more source

The Study & Explanation of Earnings Quality with Balance Sheet Approach [PDF]

مطالعات تجربی حسابداری مالی, 2010
This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings.
M. Azimi Yancheshmeh
doaj  

Race and Household Income Are Associated With Disease Outcomes in Pediatric Patients With Antineutrophil Cytoplasmic Antibody–Associated Vasculitis Hospitalized in the United States

Arthritis Care &Research, EarlyView.
Objective Race and household income impact outcomes in patients with rheumatic conditions; however, their role in pediatric antineutrophil cytoplasmic antibody (ANCA)–associated vasculitis (AAV) remains poorly understood. We aimed to evaluate whether race and ethnicity and household income are associated with severe AAV disease and renal outcomes among
Roberto Alejandro Valdovinos, William Daniel Soulsby III, Emily von Scheven   +2 more
wiley   +1 more source

An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]

This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Saeid Jabarzadeh KANGARLOUEI, Mahdi SALEHI   +1 more
core  

The Analysis of Financial Reporting Quality and Firm Value

Copernican Journal of Finance & Accounting
The objective of this research is to obtain empirical evidence about the effect of financial reporting quality on firm value. Financial reporting quality is measured using two proxies, accrual quality through Ball-Shivakumar Model (AQ) and earnings ...
Karina Harjanto
doaj   +1 more source

Immunosuppressive Drug Use in Limited Systemic Sclerosis: An International Survey

Arthritis Care &Research, EarlyView.
Objective Current guidelines recommend immunosuppressive treatment for diffuse cutaneous systemic sclerosis but are less clear on their use in limited cutaneous systemic sclerosis (lcSSc) in the absence of internal organ complications. We conducted an international survey to understand current immunosuppressive drug prescribing patterns in lcSSc ...
Sabrina Hoa, Yicheng Mu, Marie Hudson, Janet Pope   +3 more
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
core  

Short‐Term Response to Biologic Therapy in Psoriatic Arthritis Is Not Influenced by Disease Duration at Initiation of Therapy

Arthritis Care &Research, EarlyView.
Objective We aimed to determine whether the short‐term response to biologics in biologic‐naive psoriatic arthritis (PsA) is better in patients initiating biologic treatment early in the disease course. Methods Patients with PsA who started on biologic therapy from the year 2000 to 2025 were included for analysis.
Sung Min Cho, Shangyi Gao, Daniel Pereira, Richard J. Cook, Dafna D. Gladman   +4 more
wiley   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core