Results 81 to 90 of about 44,990 (309)

Earnings Management and Long-Run Stock Underperformance of Private Placements [PDF]

, 2011
The study investigates whether private placement issuers manipulate their earnings around the time of issuance and the effect of earnings management on the long-run stock performance. We find that managers of U.S. private placement issuers tend to engage
Guan, L., He, Steven D, Yang, D.
core   +1 more source

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core   +1 more source

Safety and Effectiveness of Sutimlimab in Cold Agglutinin Disease: A Real‐World International Experience

American Journal of Hematology, EarlyView.
ABSTRACT Sutimlimab is a monoclonal antibody against complement fraction C1s approved for the treatment of hemolytic anemia due to cold agglutinin disease (CAD). Here, we analyzed and report the largest international CAD cohort of sutimlimab‐treated patients ever reported to highlight its safety and effectiveness in the real‐world setting. We accrued a
Bruno Fattizzo, Elisa Sambruna, Yoshitaka Miyakawa, Marc Michel, Carlo Visco, Michael Fillitz, George Kannourakis, Maria Bruna Greve, Moritz Kleemiss, Johan Cid, Andrea Patriarca, Laura Pavan, Arbana Dizdari, Nilla Maschio, Antonella Sau, Cinzia Bitetti, Riccardo Mario Colombo, Luigi Curreli, Dorela Lame, Uros Markovic, Fabrizio Pappagallo, Giacinto Luca Pedone, Davide Rapezzi, Vincenzo Sammartano, Nicola Tumedei, Antonio Giovanni Solimando, Jalink Marit, Luana Fianchi, Jahanzaib Khwaja, Antonio De Vivo, Francesco Lanza, Fabrizio Vianello, Esther N. Oliva, Catherine Broome, Francesco Passamonti, Ulrich Jaeger, Bernd Jilma, Guillaume Moulis, Wilma Barcellini   +38 more
wiley   +1 more source

An Evaluation of Mortality Rates and Their Determinants in a Cohort of Former Asbestos Miners in South Africa

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Background A causal association between occupational asbestos exposure and lung disease, including pneumoconiosis and mesothelioma, is well established. Elevated mortality among former asbestos miners is expected. However, large‐scale South African studies examining all‐cause mortality in this population are lacking.
Yumna Williams‐Mohamed, Rodney Ehrlich, Jim teWaterNaude, Shahieda Adams   +3 more
wiley   +1 more source

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

Australian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood, Christopher Phelps, Silvia Salazar, Rachel Ong ViforJ   +3 more
wiley   +1 more source

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

Is there an accruals or a cash flow anomaly in UK stock returns? [PDF]

In this paper, we apply a modified version of the Mishkin (1983) test to companies in the UK stock market in order to investigate the presence of accruals and cash flow effects on UK firms’ annual returns.
Andrew W. Stark, Nuno Soares
core  

Cost Utility Analysis of Fluticasone Exhalation Delivery System Versus Budesonide Nasal Irrigation for Chronic Rhinosinusitis With Nasal Polyps

International Forum of Allergy &Rhinology, EarlyView.
ABSTRACT Background Chronic rhinosinusitis with nasal polyps (CRSwNP) is managed after sinus surgery with topical corticosteroids. Given limited distribution of nasal steroid sprays, patients have the option of either steroid nasal irrigation (SNI) or exhalation delivery system with fluticasone (EDS‐FLU).
Daniel Xiao, Martin J. Citardi, William C. Yao, Amber U. Luong   +3 more
wiley   +1 more source

The use of accruals to manage reported earnings: theory and evidence [PDF]

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
core