Results 81 to 90 of about 151,257 (386)
Earnings Quality and Stock Returns [PDF]
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns.
Josef Lakonishok +3 more
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How Informative Are Fraud and Non-Fraud Firms\u27 Earnings? [PDF]
, 2019 This study evaluates how informative the earnings of fraud firms are compared to peer non-fraud firms by assessing informativeness in the context of persistence, analysts’ forecast errors, and stock returns.
Asare, Kwadwo Nyarko
core +1 more source
Annals of Neurology, EarlyView.Objective Amyotrophic lateral sclerosis (ALS) has a very specific neuroimaging signature, but the molecular underpinnings of the strikingly selective anatomic involvement have not elucidated to date. Accordingly, a large neuroimaging study was conducted with 258 participants to evaluate associations between patterns of neurodegeneration and focal ...
Marlene Tahedl +10 more
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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Severe, Non‐apneic Respiratory Dysfunction and Hypoxia following Generalized Convulsive Seizures
Annals of Neurology, EarlyView.Objective Sudden unexpected death in epilepsy (SUDEP) is a devastating consequence of some generalized convulsive seizures (GCS). Recent work has focused on seizure related apnea as a biomarker of SUDEP risk, frequently without characterizing the adequacy of non‐apneic ventilation or identifying other dysfunctional breathing patterns.
Haley E. Pysick +9 more
wiley +1 more source
A phase 2 trial of hydroxychloroquine in individuals at risk for rheumatoid arthritis
Arthritis &Rheumatology, Accepted Article.Background Individuals with serum elevations of anti‐cyclic citrullinated peptide (anti‐CCP) antibodies are at increased risk for future rheumatoid arthritis (RA). No pharmacologic interventions have been approved for the prevention of RA in such ‘at‐risk’ individuals. However, hydroxychloroquine (HCQ) is used without supporting clinical trial evidence.
Kevin D. Deane +33 more
wiley +1 more source
Investigation of relation between accruals and stock return [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 Shareholders consider several factors to decide on investment, one of which is the stock returns of companies, because the stock returns of companies are effective in evaluating their performance and have a special place in shareholders' decisions ...
elham afrasiabnezhad +2 more
doaj
Accruals quality, underwriter reputation, and corporate bond underpricing: Evidence from China
China Journal of Accounting Research, 2017 This study examines the relationship between accruals quality and the underpricing of corporate bonds in China and how underwriter reputation affects this relationship. We find that (1) accruals quality is negatively associated with the magnitude of bond
Si Xu, Guangming Gong, Xun Gong
doaj +1 more source
Accruals and Aggregate Stock Market Returns [PDF]
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there
Hirshleifer, David +2 more
core +1 more source
How does the market price pension accruals? [PDF]
, 2007 We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky +2 more
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