HUBUNGAN REGULASI PASAR MODAL DENGAN ATRIBUT LABA: SUATU ANALISIS LINTAS NEGARA
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]
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]
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]
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
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]
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
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Pengaruh Asimetri Informasi, Leverage, Kualitas Akrual, dan Profitabilitas terhadap Kualitas Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei 2010-2011) [PDF]
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
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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]
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]
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

