Results 131 to 140 of about 28,258 (303)
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Lara, Juan Manuel +2 more
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Epilepsia, EarlyView.Abstract Objective Topiramate has been linked to increased glaucoma risk, potentially through mechanisms involving ocular fluid shifts. However, comparative risks vs other antiseizure medications (ASMs) and variation by sex or indication remain uncertain.
Cuiling Wei +10 more
wiley +1 more source
Application of deep learning in recognition of accrued earnings management. [PDF]
Heliyon, 2023 Li J, Sun Z.
europepmc +1 more source
Do Investors Overvalue Firms With Bloated Balance Sheets? [PDF]
If investors have limited attention, then accounting outcomes that saliently highlight positive aspects of a firm's performance will promote high market valuations.
David Hirshleifer +3 more
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Mechanisms of SCN2A loss of function do not predict presence or phenotype of epilepsy
Epilepsia, EarlyView.Abstract Objective SCN2A loss‐of‐function (LoF) variants are associated with epilepsy (onset age ≥ 3 months), intellectual disability (ID), and autism spectrum disorder (ASD). Despite numerous identified variants and the description of phenotypic subgroups, relationships between Nav1.2 channel dysfunction and clinical phenotypes remain unclear.
Marsha Tan +23 more
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
Epilepsia, EarlyView.Abstract Objective Dravet syndrome (DS) is the prototypic developmental and epileptic encephalopathy, characterized by drug‐resistant seizures, developmental slowing, and many other morbidities. Detailed characterization of behavioral phenotypes and social–emotional skill development are limited.
Ingrid E. Scheffer +26 more
wiley +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
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Energy Science &Engineering, EarlyView.Schematic diagram showing the proposed approach for EV charging/discharging. ABSTRACT The number of electric vehicles (EVs) on the road is rising as a result of recent advancements in EV technology, and EVs are important to the smart grid economy. Demand response schemes involving electric vehicles have the potential to dramatically reduce the cost of ...
F. Zonuntluanga +6 more
wiley +1 more source
The Real Effects of Investor Sentiment [PDF]
We study how stock market mispricing might influence individual firms' investment decisions. We find a positive relation between investment and a number of proxies for mispricing, controlling for investment opportunities and financial slack, suggesting ...
Christopher Polk, Paola Sapienza
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