Results 91 to 100 of about 28,413 (297)
La persona adecuada en el momento adecuado: los miembros del comité de auditoría y la calidad de la información financiera [PDF]
, 2018 We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management.
López Iturriaga, Félix J. +2 more
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Evaluation of accrual quality on the basis of accrual balance
AFRICAN JOURNAL OF BUSINESS MANAGEMENT, 2012 This paper is aimed to assess the relationship between accrual quality balance and accrual quality. Since accrual quality is not directly observable, in the present paper, accrual quality balance (AQB) has been used as a representative of accrual quality.
openaire +1 more source
Arthritis &Rheumatology, EarlyView.Interlukin‐5 (IL‐5) plays a crucial role in the pathogenesis of eosinophilic granulomatosis with polyangiitis (EGPA) by promoting eosinophil differentiation, activation, and survival. We present here a typical case of EGPA in which treatment with IL‐5 pathway inhibitors is prescribed, showing to be beneficial for the patient.
Alvise Berti, Christian Pagnoux
wiley +1 more source
The financial reporting quality effect on European firm performance [PDF]
This paper analyses whether accounting quality produces any impact on firm performance using only accounting data: the abnormal accruals methodology to evaluate accounting quality and ROA to determine firm performance.
António Cerqueira +2 more
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Arthritis &Rheumatology, EarlyView.Objective Lupus nephritis (LN) is one of the most severe manifestations of systemic lupus erythematosus (SLE) and is partially driven by type I interferon signaling. Anifrolumab, an approved treatment for patients with SLE, has been investigated in a phase 2 trial in patients with LN receiving standard therapy (TULIP‐LN, ClinicalTrials.gov identifier ...
Andrea Fava +8 more
wiley +1 more source
Multi‐Omic Profiling Reveals Immune Cell Priming Signature Linked to Lupus Prognosis
Arthritis &Rheumatology, EarlyView.Objective Systemic lupus erythematosus (SLE) is a multiorgan disease with widespread immune dysregulation and significant unmet clinical need. Blood‐based gene expression studies have advanced our understanding of SLE pathogenesis but may overlook critical tissue‐specific mechanisms that drive disease heterogeneity and progression.
Michael A. Smith +23 more
wiley +1 more source
Earnings quality in ex-post failed firms. [PDF]
This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel +2 more
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ChatGPT for complex text evaluation tasks
Journal of the Association for Information Science and Technology, Volume 76, Issue 4, Page 645-648, April 2025.Abstract ChatGPT and other large language models (LLMs) have been successful at natural and computer language processing tasks with varying degrees of complexity. This brief communication summarizes the lessons learned from a series of investigations into its use for the complex text analysis task of research quality evaluation.
Mike Thelwall
wiley +1 more source
British Journal of Clinical Pharmacology, EarlyView.Abstract Introduction Active surveillance of adverse events using healthcare data is emerging as complementary to the monitoring of spontaneous reports and stand‐alone pharmacoepidemiologic studies. The risk of urinary tract infections (UTIs) was listed as a special warning for sodium‐glucose cotransporter‐2 inhibitors (SGLT2is) when marketed in Europe
Haoxin Le +5 more
wiley +1 more source
“Family” ownership, tunneling and earnings management: A review of the literature [PDF]
, 2009 In this review article, we bring together a number of aspects of family firms that are ubiquitous in a number of institutional contexts, often as part of larger business groups.
Bhaumik, Sumon Kumar, Gregoriou, Andros
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