Results 41 to 50 of about 44,990 (309)
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
Arthritis Care &Research, EarlyView.Objective Frailty occurs prematurely in rheumatoid arthritis (RA) and is associated with poor health outcomes. We compared the performance of four frailty instruments, including a pragmatic alternative measure using chair sit‐to‐stand (STS), and evaluated their abilities to predict poor health outcomes.
Kylie E. Riggles +14 more
wiley +1 more source
Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
doaj
What is a public sector pension worth? [PDF]
, 2007 We measure accruals in defined benefit (DB) pension plans for public and private sector workers in Britain, using typical differences in scheme rules and sector-specific lifetime age-earnings profiles by sex and educational group.
Disney, R., Emmerson, C., Tetlow, G.
core
Arthritis Care &Research, EarlyView.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 FI. Methods We used data from a single‐center prospective cohort of adult patients with SLE whose baseline visit ...
Grace Burns +2 more
wiley +1 more source
The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange [PDF]
Management Science Letters, 2013 Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of this study is to investigate the role of discretionary accruals in the earnings management of Iranian firms.
Mehdi Maranjory +3 more
doaj
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
Arthritis Care &Research, Accepted Article.Objective This research article aims to describe the prevalence, associations and health‐related quality‐of‐life (HRQoL) impact of mucocutaneous features of SLE. Methods Data from the Asia‐Pacific Lupus Collaboration cohort were analysed (2013‐2021). Mucocutaneous activity (MC‐A) items were rash, alopecia and mucosal ulcers; defined by the SLEDAI‐2K ...
Amanda M Saracino +42 more
wiley +1 more source
Do firms engage in earnings management to improve credit ratings?: Evidence from KRX bond issuers [PDF]
, 2016 In this paper, we examine the relationship between credit ratings, credit ratings changes and earnings management. Since the 1997 Asian Financial Crisis, many listed firms collapsed, leading investors to suffer losses.
Lim, Hyoung-Joo, Mali, Dafydd
core +1 more source
Associations of Rheumatoid Arthritis Disease Activity With Frailty Over Five Years of Follow‐up
Arthritis Care &Research, EarlyView.Objective To evaluate whether rheumatoid arthritis (RA) disease activity is associated with frailty both in cross‐section and longitudinally. Methods Participants within the Veterans Affairs Rheumatoid Arthritis (VARA) registry enrolled from 2003 to 2022 were included.
Courtney N. Loecker +14 more
wiley +1 more source