Results 111 to 120 of about 10,428 (309)

Continuous Versus Short EEG After Ischemic Stroke: What cEEG Adds for Detecting Abnormalities and Predicting Post‐Stroke Epilepsy

open access: yesAnnals of Neurology, EarlyView.
Objective The objective of this study was to quantify incremental diagnostic yield and prognostic value of continuous electroencephalography (cEEG; ≥12 hours) versus a 60‐minute short electroencephalography (sEEG) in predicting post‐stroke epilepsy (PSE) in patients without acute symptomatic seizures.
Kai Michael Schubert   +8 more
wiley   +1 more source

Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]

open access: yes
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 ...
Peter F. Pope, José António Moreira
core  

Percent Accruals

open access: yes, 2011
: We document how the effectiveness of an accruals-based trading strategy changes with the benchmark used to identify an extreme accrual. We measure “percent accruals” as accruals scaled by earnings, rather than total assets, and show that this seemingly
Nader Hafzalla   +2 more
core   +1 more source

From Marginal to Central: Marginal Zone‐like B Cells as Critical Targets in Cladribine‐Treated Multiple Sclerosis

open access: yesAnnals of Neurology, EarlyView.
Objective Multiple sclerosis (MS) is a chronic autoimmune disease where B cells play a central pathogenic role. Cladribine, an oral therapy, provides durable benefits by reshaping lymphocyte populations, yet its specific long‐term impact on distinct B‐cell subsets is not fully understood.
Marta Pirronello   +20 more
wiley   +1 more source

Accruals in High Tech Industries [PDF]

open access: yes
Les sociétés de haute technologie européennes, de par leurs caractéristiques (dépenses en actifs immatériels, croissance, innovation...) sont amenées à publier des régularisations comptables.
Charlotte Disle   +2 more
core  

Discretionary Accruals and the Predictive Ability of Earnings in the Forecast of Future Cash Flows: Evidence from Australia

open access: yes, 2011
We examine whether discretionary and non-discretionary accruals improve the predictive ability of earnings for forecasting future cash flows in an Australian context.
Farshadfar, Shadi, Monem, Reza
core  

Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan [PDF]

open access: yes
This study examines the association among abnormal accruals, long-term stock returns, and probability of informed trading. Some analytical and empirical research for postearnings announcement drift provide evidence that a high arrival rate of informed ...
Tomomi Takada   +2 more
core  

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

The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]

open access: yes
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang   +2 more
core  

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

open access: yesArthritis &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   +23 more
wiley   +1 more source

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