Results 71 to 80 of about 151,257 (386)
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 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
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
Annals of Gastroenterological Surgery, EarlyView.In a prospective study of 20 elderly gastric cancer patients who declined gastrectomy, laparoscopic and endoscopic cooperative surgery (LECS) was technically safe and preserved postoperative function. However, as oncological curability cannot be assured in advanced cases, careful selection and informed consent are essential.
Marie Washio +9 more
wiley +1 more source
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Christian Calmès +3 more
core
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]
, 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
Annals of Gastroenterological Surgery, EarlyView.We have evaluated interinstitutional variation to verify the generalization and standardization of gastric cancer surgery from a supplementary analysis of the randomized phase III trial JCOG1001. Although there was some degree of interinstitutional variation in short‐ and long‐term outcomes after standard gastric surgery, we found no correlation ...
Motohiro Hirao +14 more
wiley +1 more source
Discretionary Accruals: Earnings Management ... Or Not?
, 2016 This paper discusses some limitations of discretionary accruals measures. While discretionary accruals are acknowledged to be noisy proxies for earnings management, they are still widely used in the literature.
Andrew B. Jackson
semanticscholar +1 more source
Endogenous Repair in Vanishing White Matter
Annals of Neurology, EarlyView.Objective Vanishing white matter is a leukodystrophy with remarkable regional variation in disease severity. The cerebral and cerebellar white matter chronically degenerates, while stress‐induced episodes of rapid neurological deterioration coincide with the appearance of acute focal lesions in the deep gray structures and brainstem.
Bonnie C. Plug +7 more
wiley +1 more source
Can Managers Use Accruals Quality for Creating Investment Opportunity Set and Increasing Firm Value?
Binus Business Review, 2018 There were two main objectives of this research. Firstly, the researchers analyzed the impact of accruals quality and debt on firm value. Secondly, the researchers studied whether managers of a highly leveraged firm could use discretionary accruals for ...
Bayu Adi Nugroho, Jasman Jasman
doaj +1 more source