Results 81 to 90 of about 91,381 (308)

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

open access: yesJurnal 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

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

open access: yes
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 ...
José António Moreira, Peter F. Pope
core  

Analisis Pengaruh Ukuran Perusahaan, Umur Perusahaan, Kinerja Perusahaan, Likuiditas Dan Leverage Terhadap Kualitas Akrual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) [PDF]

open access: yes, 2016
This study aims to test the impact of firm size, firm age, firm performance, liquidity, and leverage on accrual quality. Population of this study is manufacturing companies listed in Indonesian Stock Exchange during 2010-2014.
, Dr. Triyono, SE, M.Si, Handayani, Sri
core  

Failure to achieve lupus low disease activity state (LLDAS) six months after diagnosis is associated with early damage accrual in Caucasian patients with systemic lupus erythematosus [PDF]

open access: yes, 2017
Background: The aim was to assess the attainability and outcome of the lupus low disease activity state (LLDAS) in the early stages of systemic lupus erythematosus (SLE).
CAPPELLAZZO, GIULIA   +6 more
core   +1 more source

The Association of Sleeping Duration and Sleep Problems With All‐Cause Mortality Among a Cohort of Industrial Workers Followed Up for 36 Years

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background Sleep duration is a well‐established factor associated with all‐cause mortality and cardiovascular mortality. Poor sleep quality was also suggested to affect all‐cause mortality risk among adults. The Cardiovascular Occupational Risk Factor determination in Israel Study (CORDIS) is a prospective cohort study of industrial workers ...
Gil Harari, Anat Gesser‐Edelsburg
wiley   +1 more source

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]

open access: yes
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Ampenberger, Markus   +2 more
core  

Pengaruh Asimetri Informasi, Leverage, Kualitas Akrual, dan Profitabilitas terhadap Kualitas Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei 2010-2011) [PDF]

open access: yes, 2014
The aimed of this research to analyzed the effect of information asymmetry, leverage, accrual quality, and profitability to the quality of earnings. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2011 ...
Ratnawati, V. (Vince)   +2 more
core  

An Evaluation of Mortality Rates and Their Determinants in a Cohort of Former Asbestos Miners in South Africa

open access: yesAmerican Journal of Industrial Medicine, EarlyView.
ABSTRACT Background A causal association between occupational asbestos exposure and lung disease, including pneumoconiosis and mesothelioma, is well established. Elevated mortality among former asbestos miners is expected. However, large‐scale South African studies examining all‐cause mortality in this population are lacking.
Yumna Williams‐Mohamed   +3 more
wiley   +1 more source

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

open access: yes
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 ...
José A. C. Moreira, Peter F. Pope
core  

Treatment challenges in and outside a network setting: Head and neck cancers [PDF]

open access: yes, 2019
Head and neck cancer (HNC) is a rare disease that can affect different sites and is characterized by variable incidence and 5-year survival rates across Europe.
Alfieri S.   +121 more
core   +1 more source

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