Results 41 to 50 of about 152,477 (338)
Arthritis Care &Research, EarlyView.Objective This study aimed to characterize the pharmacokinetics, pharmacodynamics, safety, and exploratory efficacy of subcutaneous belimumab in pediatric patients with active systemic lupus erythematosus (SLE) receiving standard therapy. Methods This single‐arm, multicenter, open‐label trial (GSK study 200908; ClinicalTrials.gov identifier ...
Hermine I. Brunner +14 more
wiley +1 more source
Evaluating the Effect of Accounting Conservatism on the Correction Process of Accruals Anomaly [PDF]
مطالعات تجربی حسابداری مالی, 2019 One of the main reasons for the accruals anomaly is the lower persistence of accrual component of earnings to its cash component. Conservatism, as an accounting convention, increases the reliability of accruals, therefore, it is predicted that ...
Saeid Yadegari +2 more
doaj +1 more source
Insider-trading, discretionary accruals and information asymmetry
The British Accounting Review, 2017 Using US data for the period from 2004 to 2012 and alternative discretionary accruals measures, we examine whether insiders manipulate earnings in an asymmetric information environment to profit from their informed trades, and whether the intervening ...
Abu Chowdhury +2 more
semanticscholar +1 more source
Short-term debt maturity, monitoring and accruals-based earnings management [PDF]
, 2013 Most prior studies assume a positive relation between debt and earnings management, consistent with the financial distress theory. However, the empirical evidence for financial distress theory is mixed.
Fung, Simon Y. K., Goodwin, John
core +1 more source
Addressing Economic Insecurities Can Improve Patient‐Reported Outcomes in Lupus
Arthritis Care &Research, Accepted Article.Background Economic insecurities, such as food, housing, transportation, and financial challenges, are modifiable risk factors and influence patient‐reported outcomes (PROs) in systemic lupus erythematosus (SLE). We examined: 1) associations between economic insecurities and PROs; 2) the impact of screening and addressing economic insecurities during ...
Jay Patel +8 more
wiley +1 more source
Arthritis Care &Research, Accepted Article.Objective We aimed to construct and evaluate the first laboratory‐based frailty index (FI‐Lab) for predicting adverse outcomes in systemic lupus erythematosus (SLE) and to compare its predictive ability to that of an existing clinical frailty index (FI).
Grace Burns +2 more
wiley +1 more source
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core +1 more source
Effect of Growth and Managerial Reporting Behavior on Accounting Conservatism [PDF]
مجله دانش حسابداری, 2011 The purpose of this study is to investigate the impact of growth and discretionary accruals as the measure for evaluation of managerial reporting behavior on accounting conservatism in financial reports.
Rezvan Hejazi, Zahra Masoumi Bilandi
doaj +1 more source
Advanced Healthcare Materials, EarlyView.The DA/VTP‐NBs selectively recognized cardiac ECs damaged by DIC and achieved cell‐level targeted imaging. Then US‐triggered controlled release successfully enabled the release of DAPA within the DA/VTP‐NBs at the site of injury. This precise on‐demand drug release approach amplifies a series of localized therapeutic effects through the mtDNA‐mediated ...
Jun Zhang +8 more
wiley +1 more source
Discretionary Accruals: Earnings Management... Or Not?
, 2018 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature.
Andrew B. Jackson
semanticscholar +1 more source