Results 101 to 110 of about 44,990 (309)

Earnings management and corporate social responsibility [PDF]

, 2007
By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Prior, Diego, Surroca Aguilar, Jorge, Tribo Gine, José Antonio   +2 more
core   +2 more sources

Multi‐Omic Profiling Reveals Immune Cell Priming Signature Linked to Lupus Prognosis

Arthritis &Rheumatology, EarlyView.
Objective Systemic lupus erythematosus (SLE) is a multiorgan 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

Is there something rotten in Denmark? Earnings management to avoid small losses. [PDF]

This study focuses on earnings management by investigating the frequency distribution of the reported earnings in a European country. In particular, the relation between main “manageable” elements of working capital and reported earnings is examined. The
Schøler, Finn
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

La persona adecuada en el momento adecuado: los miembros del comité de auditoría y la calidad de la información financiera [PDF]

, 2018
We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management.
López Iturriaga, Félix J., Reguera Alvarado, Nuria, Zarza Herranz, César   +2 more
core  

Active surveillance of drug safety in healthcare data: Sequential monitoring of bacterial and serious urinary tract infection risk in sodium‐glucose cotransporter 2 inhibitor users

British Journal of Clinical Pharmacology, EarlyView.
Abstract Introduction Active surveillance of adverse events using healthcare data is emerging as complementary to the monitoring of spontaneous reports and stand‐alone pharmacoepidemiologic studies. The risk of urinary tract infections (UTIs) was listed as a special warning for sodium‐glucose cotransporter‐2 inhibitors (SGLT2is) when marketed in Europe
Haoxin Le, Dilsad Simay Peker, Lukas Frederic Westphal, Nikolai Brun, Christine Erikstrup Hallgreen, Morten Andersen   +5 more
wiley   +1 more source

What works in internal alternative provision? A salutogenic analysis

British Educational Research Journal, EarlyView.
Abstract Schools across England are setting up ‘internal alternative provision’ to meet the social, emotional and mental health needs of increasing numbers of pupils at risk of suspension, exclusion and absence. However, there is little guidance about what good practice looks like.
Emma Simpson
wiley   +1 more source

Hong Kong's non‐local undergraduate recruitment: Policies, institutional practices and student perspectives

British Educational Research Journal, EarlyView.
Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao, Wei Yan Xiong, Hei‐hang Hayes Tang, Xiao Han   +3 more
wiley   +1 more source

DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI: BUKTI EMPIRIS DARI INDONESIA

Jurnal Akuntansi dan Keuangan, 2006
This research provides the relevant of accounting information and the effect for earnings management practice. Two financial information that used in this research are earnings and book value.
Hadri Kusuma
doaj  

Leaving children behind for cross‐border education: Unveiling the emotional agency of international post‐graduate student mothers

British Educational Research Journal, EarlyView.
Abstract Despite growing interest in the internationalisation of higher education, the experiences of international student parents, particularly international student mothers, remain largely marginalised in research and policy. This paper examines the emotional agency of international student mothers who leave their children behind in their home ...
Anh Ngoc Quynh Phan, Ha Ngan Ngo, Chloe Le   +2 more
wiley   +1 more source