Results 61 to 70 of about 44,990 (309)
Accruals, Cash Flow, and Operating Profitability in the Cross Section of Stock Returns; Evidence from Tehran Stock Exchange (TSE) [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Accruals are the non-cash component of earnings. Cash-based operating profitability is a measure that excludes accruals from the operating profitability. We used this measure to predict stock returns.
Mohammad Osoolian +2 more
doaj +1 more source
Advanced Science, EarlyView.A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai +3 more
wiley +1 more source
The Relationship between Firm-Specific Discretionary Accruals and Stock Future Abnormal Returns [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: The purpose of this research is to investigate the relationship between Firm-Specific Discretionary Accruals andStock Future Abnormal Returns on Tehran Stock Exchange.
Mohammad Hossein Vadiee Noghbi +1 more
doaj +1 more source
Self‐Heating and Thermal Gradient in Solid‐State Batteries: Friend or Foe?
Advanced Energy Materials, EarlyView.This work investigates the role of self‐heating and thermal gradients derived from the kinetics/transport interactions within the cathode microstructure, electrode architecture, and operating regimes, thus encouraging a mechanism‐centric design of anode‐free solid‐state batteries for next‐generation high‐power applications.
Abhinand Ayyaswamy +2 more
wiley +1 more source
Recent Trends in Metabolomics by NMR Spectroscopy
Angewandte Chemie, EarlyView.AI tools were applied to analyze more than 5 000 publications indexed in Scopus (2018–2025), identifying key trends and research directions in NMR‐based metabolomics. The artificial intelligence‐assisted workflow classified papers into six main fields of application, human health, food and nutrition, veterinary science, plants, environment, and ...
Giorgio Di Paco +6 more
wiley +2 more sources
Earning Management on Market Performance: The Empirical Study on Dividend and Working Capital
Jurnal ASET (Akuntansi Riset), 2019 . This research is to develop the integrated modeling for illustrating the influence of accruals against on the market value of firm performance through the corporate event policy, both the policy of dividend payout and working capital, so this causal ...
Muljanto Siladjaja
doaj +1 more source
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model
Media Ekonomi dan Manajemen, 2020 This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals.
Cahyo Indraswono +1 more
doaj +1 more source
Call Options and Accruals Quality [PDF]
We analyze the link between financial reporting choices that affect accruals quality and firms' use of call options. We argue that call options used in compensation arrangements (employee stock options or ESOs) create countervailing incentives for ...
Francis, Jennifer +2 more
core
Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Environmental Uncertainty and the Managers' Use of Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2010 Managers are trying to decrease the environmental impact of uncertainty in the reported digit of accounting earnings using their authorities and the flexibility from the accounting standards.
Mehdi Sadidi, Sajad Ebrahimidardeh
doaj