Results 111 to 120 of about 7,120,844 (293)

Le rôle des accruals discrétionnaires dans la valorisation boursière des sociétés tunisiennes [PDF]

En se basant sur un échantillon d'entreprises tunisiennes, nous nous sommes intéressés à montrer que les accruals discrétionnaires ont un contenu informationnel additionnel par rapport aux autres composantes du résultat.
Kamel Touhami, Sarra Elleuch Hamza
core  

Rate and Shape of Functional Decline in Amyotrophic Lateral Sclerosis Identify Clinically Distinct Amyotrophic Lateral Sclerosis Phenotypes

Annals of Neurology, EarlyView.
Objective The ALS Functional Rating Scale–Revised decline rate compresses trajectory shape into a single number, potentially missing distinct phenotypes. We tested whether shape identifies phenotypes that rate does not distinguish, and whether post‐hoc analysis recovers a hidden ultrarapid subgroup. Methods From the Piemonte and Valle d'Aosta register (
Andrea Calvo, Cristina Moglia, Antonio Canosa, Umberto Manera, Elisabetta Zucchi, Giulia Gianferrari, Ilaria Martinelli, Gabriele Mora, Sara Cabras, Francesca Palumbo, Enrico Matteoni, Giorgio Pellegrino, Emilio Minerva, Daniela Pascariu, Stefano Callegaro, Fabrizio D'Ovidio, Rosario Vasta, Letizia Mazzini, Fabiola De Marchi, Jessica Mandrioli, Adriano Chiò   +20 more
wiley   +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
Hou, Kewei, Teoh, Siew Hong, Hirshleifer, David   +2 more
core  

The quality of accruals and earnings : the role of components of accrual estimation errors [PDF]

, 2010
University of Technology, Sydney. Faculty of Business.I investigate the quality of accrual components by employing the approach used by Dechow and Dichev (2002) to measure the quality of aggregate accruals and extending it to identifiable components of ...
Abdo, N
core   +1 more source

Local variation in age‐related cortical expansion within and between cross‐sections of distal human long bones

The Anatomical Record, EarlyView.
Abstract Cortical bone expansion is an age‐related process where, through endosteal resorption and periosteal apposition, cross‐sectional diameter increases while cortical thickness decreases in long bone diaphyses. Local variation has been observed in this process between cross‐sectional locations, but few studies have examined directional variation ...
Gregory J. Wehrman, Alice F. Gooding, Adam D. Sylvester, Dawnie W. Steadman, Benjamin M. Auerbach   +4 more
wiley   +1 more source

Customer\u27s inventory accruals and supplier\u27s earnings quality [PDF]

, 2019
We examine the influence of customer’s inventory accruals on supplier’s accounting quality and earnings management practices. We consider two views of the role of customer’s inventory accruals play on their supplier and how they relate to their financial
FOK, Cheuk Kwong
core   +1 more source

Discretionary Accruals Quality, Cost of Capital, and Diversification

, 2011
This study examines the discretionary accruals quality of single- and multiple-segment firms. The authors hypothesize and find that the discretionary accruals quality is lower for multiple-segment firms than single-segment firms, and for the same level ...
Suresh Radhakrishnan, Demirkan, S, Sebahattin Demirkan, Oktay Urcan, Urcan, O, Radhakrishnan, S   +5 more
core   +1 more source

Fairness perceptions in marketing strategy and across the marketing mix: An integrative review and call to action

Consumer Psychology Review, EarlyView.
Abstract Fairness is a foundational and highly consequential construct in marketing, shaping purchase intentions, brand attitudes, complaints, boycotts, and word‐of‐mouth. Yet extant consumer research has largely concentrated on price fairness, leaving fairness across the rest of marketing strategy and the marketing mix comparatively underexplored ...
Elizabeth M. S. Friedman, Franklin Shaddy   +1 more
wiley   +1 more source

CD248/Endosialin Regulates Synovial Fibroblast State to Control Coupling of Inflammation and Bone Damage in Murine Models of Immune‐Mediated Inflammatory Arthritis and Aging

Arthritis &Rheumatology, EarlyView.
Objective Synovial fibroblasts directly contribute to inflammation and damage in immune‐mediated inflammatory arthritis. CD248/endosialin is expressed by fibroblasts in the synovium, is highly up‐regulated during inflammation, and has been proposed as a potential therapeutic target.
Samuel Kemble, Corinna Wehmeyer, James M. Brown, Charlotte G. Smith, Holly R. Adams, Eva Crombie, Ellie Northall, Maryam Imran, Paulynn Chin, Harris R. Perlman, Christopher D. Buckley, Adam P. Croft, Amy J. Naylor   +12 more
wiley   +1 more source

Oral Glucocorticoid Dose Patterns and Organ Damage in Systemic Lupus Erythematosus—A Nationwide Cohort Study

Arthritis &Rheumatology, EarlyView.
Objective Evaluating the relationship between glucocorticoid (GC) exposure and organ damage in systemic lupus erythematosus (SLE) is challenging because GC dose varies over time. It is unclear which exposure time window captures the full impact of GC usage.
Annica Dominicus, Álvaro Gomez, Ngoc V. Nguyen, Karin Blomkvist Sporre, Francesca Faustini, Elisabet Svenungsson, Elizabeth V. Arkema   +6 more
wiley   +1 more source