Results 131 to 140 of about 10,428 (309)
Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core
Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia
, 2018 The required professional and ethical pronouncements\ud of accountants mean that auditors need to be competent and exercise due care and skill in the performance\ud of their audits.
Gul, Ferdinand A. +4 more
core +1 more source
British Journal of Clinical Pharmacology, EarlyView.Abstract Clozapine is licenced for treatment‐resistant schizophrenia and psychosis in Parkinson's disease. In the United Kingdom, there is a mandatory requirement for absolute neutrophil count (ANC) and white blood cell count (WBC) monitoring to safeguard against agranulocytosis.
Stephen Murtough +29 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
British Journal of Clinical Pharmacology, EarlyView.Abstract Background Regulatory guidance in the United Kingdom advises DPYD genotyping prior to fluoropyrimidine‐based treatment. This economic evaluation estimated the costs and outcomes associated with DPYD screening prior to prescribing fluoropyrimidines for colorectal cancer in Wales and also considers additional variants to those included in ...
Catrin O. Plumpton +8 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
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 +3 more
wiley +1 more source
Earnings quality in privately held firms : the roles of external audits, stakeholders, and governance mechanisms. [PDF]
While the extant empirical literature on earnings management focuses on incentives, constraints and consequences in US listed companies, we present results on nonlisted companies that operate in a continental European environment (Belgium); and we ...
Willekens, Marleen +2 more
core