Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]
In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core
Firms’ financial flexibility and the profitability of style investing [PDF]
, 2011 This thesis examines how firms’ financial flexibility affects the profitability of three of the most commonly used style investing strategies. They are the value-growth trading strategy (going long on stocks with high Book-to-Market ratio and short on ...
CAO, VIET,NGA, Cao, Viet Nga
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Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]
En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
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Rapid Fragment Screening by 19F Steady‐State Free Precession NMR
Angewandte Chemie, EarlyView.19F$^{19}{\rm F}$ SSFP NMR is a broadband and very sensitive experiment for detecting protein–ligand interactions. The method enables rapid fragment screening at low micromolar protein concentrations, even for challenging drug targets such as intrinsically disordered proteins.
Laura Ruduša +8 more
wiley +2 more sources
Cumulative Antigen Suppression Reduces Clonal Plasma Cell Evolution in Gaucher Disease
American Journal of Hematology, EarlyView.ABSTRACT Chronic antigenic stimulation is implicated in the pathogenesis of monoclonal gammopathy and multiple myeloma, yet longitudinal human evidence linking sustained antigen exposure to modifiable clonal plasma cell evolution remains limited. Gaucher disease (GD), caused by biallelic GBA1 pathogenic variants, is characterized by accumulation of ...
Noor Ul Ain +10 more
wiley +1 more source
Le contenu informatif additionnel des accruals discrétionnaires : Cas des firmes Françaises et Tunisiennes [PDF]
En se basant sur la méthodologie des études d'association entre les composantes du résultat comptable (le cash flow d'exploitation, l'accrual total, l'accrual discrétionnaire et le résultat non discrétionnaire) et le rendement boursier, nous avons mené ...
Jean-Michel Sahut, Kamel Touhami
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Gerenciamento de resultados por decisões operacionais no mercado brasileiro de capitais [PDF]
, 2013 Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Administração, Florianópolis, 2013.Esta tese analisa o gerenciamento por decisões operacionais no mercado brasileiro de capitais, uma forma de
Cupertino, César Medeiros
core
The association between accruals and stock return following FRS3
, 2019 The purpose of this project is to investigate the correlation between accruals and stock return and further the quality of accounting accruals shown in the financial statements for shareholders to predict their future returns.
Izadi, Javad +9 more
core +1 more source
Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
China Journal of Accounting Research, 2017 This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond
Si Xu, Guangming Gong, Xun Gong
doaj +1 more source