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 This research article aims to describe the prevalence, associations, and health‐related quality of life (HRQoL) impact of mucocutaneous features of systemic lupus erythematosus (SLE). Methods Data from the Asia‐Pacific Lupus Collaboration cohort were analyzed (2013–2021).
Amanda M. Saracino +42 more
wiley +1 more source
The role of working capital accruals on earnings quality and stock returns
, 2015 A failure to beat earnings expectations often results in an immediate fall in a firm’s stock price, while exceeding market expectations is normally rewarded by investors in the form of an increased stock price.
Khansalar, Ehsan +4 more
core +1 more source
Do Female Executives Manage Earnings Differently? A Gendered Analysis of Decision-Making
Journal of Women's Entrepreneurship and EducationGiven the fact that involvement of women in boardrooms and earnings reporting quality remain highly debated topics in the corporate environment — often offering mixed empirical evidence — this study reevaluates the gender–earnings management nexus from a
Teodora Tica Ilić +4 more
doaj +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
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
Accruals quality vis-a-vis disclosure quality: Substitutes or complements? [PDF]
, 2012 The impact of accruals quality and disclosure quality on stock returns is a topical issue in market-based accounting research. Most of the debate is centred on their incremental ability to predict future earnings.
Jaafar, Aziz +2 more
core +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
Clinical, Histologic, and Serological Predictors of Renal Function Loss in Lupus Nephritis
Arthritis Care &Research, EarlyView.Objective Kidney survival is the ultimate goal in lupus nephritis (LN) management, but long‐term predictors remain inadequately studied, requiring long‐term follow‐up. This study aimed to identify baseline and early longitudinal predictors of kidney survival in the Accelerating Medicines Partnership LN longitudinal cohort.
Shangzhu Zhang +21 more
wiley +1 more source