Results 91 to 100 of about 44,990 (309)

Assessing Financial Reporting Quality of Early Stage Private Companies [PDF]

open access: yes, 2017
There are a variety of widely accepted methods that are used in order to evaluate the financial positioning of companies that are traded on stock exchanges.
Evans, Devereux D
core   +1 more source

The Dynamics of Neurofilament Light Chain in Spinal Muscular Atrophy

open access: yesAnnals of Neurology, EarlyView.
Objective Newborn screening (NBS) for spinal muscular atrophy (SMA) facilitates early diagnosis and treatment for affected individuals. However, fluid biomarkers that provide early insights into disease activity and outcomes in a neonatal cohort and those unable to access (due to reimbursement criteria) or deferring immediate treatment are lacking ...
Arlene D'Silva   +13 more
wiley   +1 more source

Investigation of relation between accruals and stock return [PDF]

open access: yesپژوهش‌های 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   +2 more
doaj  

Understanding the Accrual Anomaly [PDF]

open access: yes
Interpreting accruals as working capital investment, we hypothesize that firms rationally adjust their investment to respond to discount rate changes.
Jin Ginger Wu, Lu Zhang, X. Frank Zhang
core  

Interleukin‐5, Eosinophils, and Interleukin‐5 Pathway Inhibitors in Eosinophilic Granulomatosis With Polyangiitis

open access: yesArthritis &Rheumatology, EarlyView.
Interlukin‐5 (IL‐5) plays a crucial role in the pathogenesis of eosinophilic granulomatosis with polyangiitis (EGPA) by promoting eosinophil differentiation, activation, and survival. We present here a typical case of EGPA in which treatment with IL‐5 pathway inhibitors is prescribed, showing to be beneficial for the patient.
Alvise Berti, Christian Pagnoux
wiley   +1 more source

The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence. [PDF]

open access: yes
This paper deals with the accrual anomaly first documented by Sloan (1996), i.e. the finding that the stock market prices appear to overweigh the role of accruals persistence and under-weigh the role of operating cash flow persistence.
Schøler, Finn
core  

Relação entre accruals discricionários específicos e agregados

open access: yesEnfoque
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   +1 more
doaj   +1 more source

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]

open access: yes
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P.   +2 more
core   +1 more source

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

open access: yesArthritis &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   +8 more
wiley   +1 more source

What is a public sector pension worth? [PDF]

open access: yes
We measure accruals in defined benefit (DB) pension plans for public and private sector workers in Britain, using typical differences in scheme rules and sector-specific lifetime age-earnings profiles by sex and educational group.
Carl Emmerson   +2 more
core  

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