Results 71 to 80 of about 152,477 (338)
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
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Visionary Leadership in Cancer Care: An Interview With Professor Timothy J. Eberlein
Annals of Gastroenterological Surgery, EarlyView.Professor Timothy J. Eberlein and Professor Ken Shirabe, President of the Japanese Society of Gastroenterological Surgery, during their interview discussing the vision, strategic framework, and leadership that shaped the development of the Siteman Cancer Center into a world‐class institution. ABSTRACT This is a short interview with Professor Timothy J.
Ken Shirabe +3 more
wiley +1 more source
American Journal of Hematology, EarlyView.ABSTRACT The addition of midostaurin (MIDO) to intensive chemotherapy (IC) improves survival in younger adults with FLT3‐mutated acute myeloid leukemia (AML); however, real‐world data in elderly patients (≥ 60 years) are limited. This large, retrospective, multicenter study from three European registries (PETHEMA, FILO, DATAML) evaluated MIDO+IC (n ...
Gaspar Aspas Requena +31 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
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
The Persistence of Earnings and Corporate Governance in IPO Firms [PDF]
, 2005 In this study, we investigate the earnings persistence in IPO firms by examining the two components of earnings: accruals and cash flows. We also analyze the impact of corporate governance on earnings and the two earnings components. In our comparison of
Calegari, Mary F., Maretno, H. A
core +1 more source
Epidemiology of Cancer‐Associated Venous Thromboembolism Across the United States
American Journal of Hematology, EarlyView.ABSTRACT Prior epidemiological studies on cancer‐associated venous thromboembolism (VTE) were limited by homogenous patient populations. We leverage Cosmos, a collaborative dataset of Epic electronic health record systems, to conduct an updated evaluation of cancer‐associated VTE in the United States (US).
Barbara D. Lam +7 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
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American Journal of Industrial Medicine, EarlyView.ABSTRACT Background Sleep duration is a well‐established factor associated with all‐cause mortality and cardiovascular mortality. Poor sleep quality was also suggested to affect all‐cause mortality risk among adults. The Cardiovascular Occupational Risk Factor determination in Israel Study (CORDIS) is a prospective cohort study of industrial workers ...
Gil Harari, Anat Gesser‐Edelsburg
wiley +1 more source
Litigation Risk and Abnormal Accruals [PDF]
In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous ...
Inder K. Khurana +2 more
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