Results 51 to 60 of about 152,477 (338)

Earnings target and the competing use of abnormal R&D and abnormal accruals of R&D intensive firms : a thesis presented in partial fulfilment of the requirements for the degree of Master of Management in Accountancy at Massey University [PDF]

open access: yes, 2008
The purpose of this study is to examine the competing use of real earnings management and accruals management in certain specific circumstances of firms where both real earnings management and accruals management are costly and where firms can either use
Yang, Liu
core  

Spatial Profiling Reveals Distinct Molecular and Immune Evolution of Mouse Lung Adenocarcinoma Precancers with or Without Carcinogen Exposure

open access: yesAdvanced Science, EarlyView.
Tumor evolution in lung adenocarcinoma is shaped by genetic alterations and spatial immune dynamics. By integrating whole‐exome sequencing, imaging mass cytometry, and spatial transcriptomics across two mouse models, this study reveals how mutational burden, immune infiltration, and cell–state interactions evolve during early and late carcinogenesis ...
Bo Zhu   +34 more
wiley   +1 more source

Business strategy and earnings quality [PDF]

open access: yes, 2013
: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S.
Muhammad Nurul Houqe   +2 more
core   +1 more source

Mitophagy and Ubiquitination Coordinate Context‐Specific Mitochondrial Quality Control and EMT/MET Plasticity to Drive Cancer Cell Invasion

open access: yesAdvanced Science, EarlyView.
Metastatic invasion emerges when tumor‐intrinsic programs and microenvironmental forces converge on mitochondrial quality control. A context‐stratified framework links mtROS, mtDNA integrity, mechanics and nutrient/oxygen cues to fission–fusion remodeling, mtUPR and mitophagy.
Bin‐Hsu Mao   +3 more
wiley   +1 more source

Financial Reporting Quality, Information Risk and Cost of Capital [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2008
This paper examines the relation between the quality of financial reporting, information risk and cost of capital for a sample of firms listed in TSE's during 1380-1384.Using accruals quality as a proxy for financial reporting quality and   information ...
Mohammad Arabmazar Yazdi   +1 more
doaj  

The Implications of Correlation between Measurement Error in the Discretionary Accruals Proxy and Partitioning Variable in Earnings Management Detection Test [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
Using a sample including 2642 observations of 2003-2016 annual data of firms listed in Tehran Security Exchange, this study investigates the implications of correlation between non-discretionary accruals and partitioning variables when testing the ...
Arash Ghorbani, Mohammad Reza Abbaszadeh
doaj   +1 more source

Spin Hall Nano‐Antenna

open access: yesAdvanced Science, EarlyView.
ABSTRACT The spin Hall effect is a well‐known phenomenon in spintronics that has found numerous applications in digital electronics (memory and logic), but relatively few in analog electronics. Practically the only analog application in widespread use is the spin Hall nano‐oscillator (SHNO) that delivers a high frequency alternating current or voltage ...
Raisa Fabiha   +6 more
wiley   +1 more source

The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2016
Considering the importance of discretionary accruals in reporting and its influenceon stock return, and also growth opportunities and information assymetry in highgrowth companies, it is expected that management of high growth companies haveincentives to
doaj   +1 more source

Monoaminylation in Human Health and Disease: State of the Field, Challenges, and Emerging Directions

open access: yesAdvanced Science, EarlyView.
This review delineates monoaminylation—serotonylation, dopaminylation, and histaminylation—as key post‐translational modifications beyond receptor signaling. It details their catalytic mechanisms, roles in gene expression and protein function, and implications in health and disease, aiming to bridge mechanistic insights with therapeutic potential ...
Yiqi Zhao   +4 more
wiley   +1 more source

The Effect of Earnings Quality Measures on Excess Stock Return [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi   +2 more
doaj   +1 more source

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