Results 31 to 40 of about 152,477 (338)

Examining Relationship between Information Asymmetry and Mispricing of Accruals [PDF]

مطالعات تجربی حسابداری مالی, 2015
The purpose of the present study is to investigate the relationship between information asymmetry and mispricing of accruals in Tehran Stock Exchange.
Gholamreza karami0F, Maryam farajzadeh1F
doaj   +1 more source

The Effect of Stock Returns Volatilities on Working Capital Accruals: Considering the Moderating Effect of Financial Distress [PDF]

Journal of Asset Management and Financing, 2020
Objective:Despite the fact that accruals have a central role in preparing financial reports and are viewed as a dynamic research domain, the studies on accruals have not provided a profound understanding of how firm level economic factors affect accruals.
Nader Khedri, Mohsen Dastgir, afsaneh soroushyar   +2 more
doaj   +1 more source

Relationship between Accruals and Audit Opinion [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2017
In this article, the relationship between accruals and audit opinion has been examined. In the literature, accruals are divided into two groups of discretionary and nondiscretionary accruals.
آیدا مالکی دیزجی, Nezameddin Rahimian, Mohammad Taghi Taghavi Fard   +2 more
doaj  

Assessing the Relationship between Conservatism and Unexpected Accruals in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2011
The purpose of this research is to investigate the relationship between conservatism and unexpected accruals in Tehran Stock Exchange (TSE). Because, unexpected accruals are affected by management discretion, it is anticipated that the conservatism ...
kaveh Mehrani, Ali Ebrahimi Kordlar Ebrahimi Kordlar, Mohammad Hallaj   +2 more
doaj  

Frailty Exacerbates Disability in Progressive Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background To evaluate frailty in severe progressive multiple sclerosis (PMS) and to investigate the underlying mechanisms. Methods This prospective, cross‐sectional, multicenter study enrolled a late severe PMS group requiring skilled nursing (n = 53) and an age, sex, and disease duration‐matched control PMS group (n = 53).
Taylor R. Wicks, Anna Wolska, Diala Ghazal, Dejan Jakimovski, Bianca Weinstock‐Guttman, Alexander Burnham, Niels Bergsland, Michael G. Dwyer, Alan T. Remaley, Robert Zivadinov, Murali Ramanathan   +10 more
wiley   +1 more source

How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies

Journal of Business Economics and Management
Recent fraud scandals have raised concerns about the reliability of financial data disclosed in financial statements. The main purpose of this article is to investigate how financial data manipulation affects company failure risk.
Isabella Lucuţ Capraș, Monica Violeta Achim, Mihaela Stefan Hint, Lucian Vasile Găban   +3 more
doaj   +1 more source

Applying an Ethical Lens to the Treatment of People With Multiple Sclerosis

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT The practice of neurology requires an understanding of clinical ethics for decision‐making. In multiple sclerosis (MS) care, there are a wide range of ethical considerations that may arise. These involve shared decision‐making around selection of a disease‐modifying therapy (DMT), risks and benefits of well‐studied medications in comparison to
Methma Udawatta, Farrah J. Mateen
wiley   +1 more source

Structure–Function Decoupling of the Sensorimotor and Default Mode Networks in Black Americans With MS

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano, Giacomo Boffa, Maria Petracca, Marta Ponzano, Nicole Graziano, Claire Wigley, Claire Riley, Jonathan Howard, Pietro Bontempi, Sylvia Klineova, Fred Lublin, Matilde Inglese   +11 more
wiley   +1 more source

Earnings Quality and Stock Returns. [PDF]

بررسی‌های حسابداری و حسابرسی, 2008
In this article we investigated the role of accruals in interpreting earnings quality in Tehran Stock Exchange (TSE), and the relation between earnings quality based on accruals and it's components with normal and abnormal returns By using data from TSE
محمد‌ حسین ‌قائمی, علی ‌جمال ‌لیوانی, سجاد ‌ده ‌بزرگی   +2 more
doaj  

Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]

مجله دانش حسابداری, 2011
The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
doaj   +1 more source