Results 61 to 70 of about 10,428 (309)

Discordance Between Systemic Lupus Erythematosus Disease Activity Index Domain Weights and Their Association With Organ Damage Accrual

open access: yesArthritis Care &Research, EarlyView.
Objective Studies of damage accrual in patients with systemic lupus erythematosus (SLE) show associations with disease activity measured by the SLE Disease Activity Index 2000 (SLEDAI‐2K), but these associations are imperfect. SLEDAI scores are powerfully influenced by weightings (1–8) assigned to each domain.
Kevin Zhang   +8 more
wiley   +1 more source

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

Artificial Intelligence–Based Online Symptom Assessment Tools for Systemic Lupus Erythematosus Diagnosis: Patient Perspectives

open access: yesArthritis Care &Research, EarlyView.
Objective The objective of this article is to identify perceptions of patients with systemic lupus erythematosus (SLE) regarding artificial intelligence (AI)–based online symptom assessment tools, and the potential of these tools to address diagnostic barriers.
Olivia A. Stein   +7 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 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

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors [PDF]

open access: yesThe Accounting Review, 2001
This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. One role of accruals is to shift or adjust the recognition of cash flows over time so that the adjusted numbers (earnings) better measure firm performance. However, accruals require assumptions and estimates of future cash flows.
Ilia D. Dichev, Patricia M. Dechow
openaire   +1 more source

Race and Household Income Are Associated With Disease Outcomes in Pediatric Patients With Antineutrophil Cytoplasmic Antibody–Associated Vasculitis Hospitalized in the United States

open access: yesArthritis Care &Research, EarlyView.
Objective Race and household income impact outcomes in patients with rheumatic conditions; however, their role in pediatric antineutrophil cytoplasmic antibody (ANCA)–associated vasculitis (AAV) remains poorly understood. We aimed to evaluate whether race and ethnicity and household income are associated with severe AAV disease and renal outcomes among
Roberto Alejandro Valdovinos   +2 more
wiley   +1 more source

Immunosuppressive Drug Use in Limited Systemic Sclerosis: An International Survey

open access: yesArthritis Care &Research, EarlyView.
Objective Current guidelines recommend immunosuppressive treatment for diffuse cutaneous systemic sclerosis but are less clear on their use in limited cutaneous systemic sclerosis (lcSSc) in the absence of internal organ complications. We conducted an international survey to understand current immunosuppressive drug prescribing patterns in lcSSc ...
Sabrina Hoa   +3 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

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

open access: yesArthritis Care &Research, Accepted Article.
Background/Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs Rheumatoid Arthritis (VARA) Registry.
Katherine D. Wysham   +14 more
wiley   +1 more source

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