Results 91 to 100 of about 152,477 (338)

Investigation of relation between accruals and stock return [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
Shareholders consider several factors to decide on investment, one of which is the stock returns of companies, because the stock returns of companies are effective in evaluating their performance and have a special place in shareholders' decisions ...
elham afrasiabnezhad, mohsen khoshtinat pakniat, maryam gharehdaghi   +2 more
doaj  

Accruals and Aggregate Stock Market Returns [PDF]

Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David, Hou, Kewei, Teoh, Siew Hong   +2 more
core   +1 more source

Romosozumab and Denosumab Combination Therapy After Denosumab in Postmenopausal Osteoporosis

Arthritis &Rheumatology, EarlyView.
Objective Transition from long‐term denosumab (Dmab) to parathyroid hormone‐analogs or romosozumab (Romo) might expose patients to the risk of the so‐called rebound phenomenon. Adding Romo to Dmab might represent an option in patients experiencing a fracture while on Dmab.
Giovanni Adami, Francesco Pollastri, Angelo Fassio, Filippo Montanari, Anna Piccinelli, Camilla Benini, Emma Pasetto, Carmen Dartizio, Davide Gatti, Maurizio Rossini, Ombretta Viapiana   +10 more
wiley   +1 more source

The use of accruals to manage reported earnings: theory and evidence [PDF]

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
core  

Bureaucratic Structure Aspect in Implementation of Indonesian Finance Policy About Accrual Based Accounting in Local Government [PDF]

, 2014
Financial managementisan importantpartof thepublic administration. Implementation of Finance Policy of Indonesian Government about transparencyandaccountabilityin thefinancial managementsystemis connectedbythe financial report.
Kismartini, Kismartini, Munawaroh, Hadiyati, Suwitri, Sri, Warella, Y   +3 more
core  

Anifrolumab Treatment Leads to Rapid Reduction in Urinary Biomarkers of Intrarenal Inflammation in Lupus Nephritis: Results From the Phase 2 Randomized Trial

Arthritis &Rheumatology, EarlyView.
Objective Lupus nephritis (LN) is one of the most severe manifestations of systemic lupus erythematosus (SLE) and is partially driven by type I interferon signaling. Anifrolumab, an approved treatment for patients with SLE, has been investigated in a phase 2 trial in patients with LN receiving standard therapy (TULIP‐LN, ClinicalTrials.gov identifier ...
Andrea Fava, Michelle Petri, Patrick G. Gavin, Eszter Csomor, Philip Z. Brohawn, Daniel Muthas, Adam Platt, Catharina Lindholm, Nicola Ferrari   +8 more
wiley   +1 more source

Relação entre accruals discricionários específicos e agregados

Enfoque
Objetivo: Este estudo analisou a influência dos accruals discricionários específicos nos accruals discricionários agregados. Método: A análise foi realizada com empresas brasileiras durante os anos de 2012 a 2019 e as contas contábeis específicas ...
Caroline Keidann Soschinski, Roberto Carlos Klann   +1 more
doaj   +1 more source

Multi‐omic profiling reveals immune cell priming signature linked to lupus prognosis

Arthritis &Rheumatology, Accepted Article.
Objective Systemic lupus erythematosus (SLE) is a multi‐organ disease with widespread immune dysregulation and significant unmet clinical need. Blood‐based gene expression studies have advanced our understanding of SLE pathogenesis but may overlook critical tissue‐specific mechanisms that drive disease heterogeneity and progression.
Michael A. Smith, Dominic Sinibaldi, Saifur Rahman, Chia‐Chien Chiang, Anna M. Hansen, Jill Henault, Carlos P. Roca, Shu Wang, Kamelia Zerrouki, Rebecca Filippi, Christopher Groves, Zerai Manna, Jun Chu, Michael Davis, Sarthak Gupta, Christopher Morehouse, Melissa de los Reyes, Rachel Ettinger, Roland Kolbeck, Mariana J. Kaplan, Miguel A. Sanjuan, Richard M. Siegel, Sarfaraz A. Hasni, Kerry A. Casey   +23 more
wiley   +1 more source

The financial reporting quality effect on European firm performance [PDF]

This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance.
António Cerqueira, Cláudia Maria Ferreira Pereira Lopes, Elísio Brandão   +2 more
core  

ChatGPT for complex text evaluation tasks

Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 645-648, April 2025.
Abstract ChatGPT and other large language models (LLMs) have been successful at natural and computer language processing tasks with varying degrees of complexity. This brief communication summarizes the lessons learned from a series of investigations into its use for the complex text analysis task of research quality evaluation.
Mike Thelwall
wiley   +1 more source