Results 31 to 40 of about 151,257 (386)
Jurnal Akuntansi dan Keuangan Indonesia, 2015 This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals
Sigit Wahyu Kartiko +2 more
doaj +1 more source
Accruals Quality Evaluation Improvement [PDF]
پژوهشهای تجربی حسابداری, 2017 Precise studies of accruals quality evaluation models in the last years show that there are some factors impairing the models' quality of distinguishing normal and abnormal accruals, which results in Type I and type II errors.
Amir Mohamadi, Ali Saghafi
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 +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 +2 more
doaj
Earnings Management in Tehran Stock Exchange (TSE) [PDF]
مجله توسعه و سرمایه, 2009 In this paper, by using of discretionary accruals and working capital discretionary accruals, the incentives of earnings management are reviewed in Tehran Stock Exchange during the period of 1379-1384.
Ahmad Modarres, Ph.D, Abbas Aflatooni
doaj +1 more source
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 +2 more
doaj
Molecular Oncology, EarlyView.Pharmacologic ascorbate (vitamin C) increases ROS, disrupts cellular metabolism, and induces DNA damage in CRPC cells. These effects sensitize tumors to PARP inhibition, producing synergistic growth suppression with olaparib in vitro and significantly delayed tumor progression in vivo. Pyruvate rescue confirms ROS‐dependent activity.
Nicolas Gordon +13 more
wiley +1 more source
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objectives To evaluate the utility of cerebrospinal fluid (CSF) biomarkers—matrix metalloproteinase‐9 (MMP‐9), tissue inhibitor of metalloproteinases‐1 (TIMP‐1), the MMP‐9/TIMP‐1 ratio, and osteopontin (OPN)—as indicators of blood–brain barrier (BBB) integrity and disease activity in people with relapsing–remitting multiple sclerosis (pwMS ...
Ivan Pavlovic +6 more
wiley +1 more source
How can data manipulation matter in predicting the failure risk? Evidence from Romanian companies
Journal of Business Economics and ManagementRecent 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 +3 more
doaj +1 more source
Accounting for uncertainty: an application of Bayesian methods to accruals models
Review of accounting studies, 2019 We provide an applied introduction to Bayesian estimation methods for empirical accounting research. To showcase the methods, we compare and contrast the estimation of accruals models via a Bayesian approach with the literature’s standard approach.
Matthias Breuer, H. Schütt
semanticscholar +1 more source